N.Y. Tax Law § 1299-E

Current through 2024 NY Law Chapter 457

Section 1299-E - Records to be kept

Every person liable for the surcharge imposed by this article shall keep, and shall make available for review upon demand by the commissioner:

(1) records of every trip provided or arranged by such person, or provided through the use of a for-hire vehicle owned or leased by such person, including all amounts paid, charged or due thereon, in such form as the commissioner may require;

(2) true and complete copies of any records required to be kept by any applicable regulatory department or agency; and

(3) such other records and information as the commissioner may require to perform his or her duties under this article.

N.Y. Tax Law § 1299-E

Added by New York Laws 2018, ch. 59,Sec. NNN-2, eff. 4/12/2018.