N.Y. Tax Law § 1289
The city and the TLC shall cooperate with and assist the commissioner to effect the purposes of this article and the commissioner's responsibilities under this article. Such cooperation shall include the city or TLC obtaining, furnishing, and timely updating current, complete and accurate names, addresses and all other information concerning every (1) taxicab owner, operator, and driver of taxicabs in the city, (2) agent and vehicle owner, and (3) HAIL base, HAIL vehicle owner, HAIL vehicle, and driver of a HAIL vehicle, and the trip records and other records of any of them, in the city's possession or in the possession of any of its agencies, instrumentalities, agents, contractors, or any other person the TLC has authorized or required to obtain or possess such records or information, together with any other information the commissioner requests, all in a format prescribed by, and without cost to, the commissioner. The TLC shall also furnish, or cause to be furnished, in a format prescribed by the commissioner, any records or information in the possession of the TLC, any agent or contractor of the city or the TLC, or any other person the TLC has authorized or required to obtain or possess such records or information, concerning the persons liable for the tax imposed by this article, including, among other things, detailed trip record information. Such cooperation shall also include the TLC assigning identifying numbers and other identifying indicia to HAIL bases, HAIL vehicle owners, HAIL vehicles, and drivers of HAIL vehicles in a format prescribed by the commissioner, so as to facilitate filing returns, paying tax, and performing other tasks required to administer the tax imposed by this article.
N.Y. Tax Law § 1289