N.Y. Tax Law § 1295

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