New York Tax Law Section 1295 - Records to be kept.

  1295.  Records  to  be  kept.  Every  person  liable  for the state
  assessment fee imposed by this article shall keep:
(a) records of  every  TNC  prearranged  trip  subject  to  the  state
  assessment  fee  under this article, and of all amounts paid, charged or
  due thereon, in such form as the commissioner may require;
(b) true and complete copies,  including  electronic  copies,  of  any
  records  required  to  be  kept  by a state agency that is authorized to
  permit or regulate a TNC; and
(c) such other records and information as the commissioner may require
  to perform his or her duties under this article.

Last modified: February 3, 2019