N.Y. Tax Law § 1299-e

§ 1299-E. Records to be kept. Every person liable for the surcharge\nimposed by this article shall keep, and shall make available for review\nupon demand by the commissioner:\n (1) records of every trip provided or arranged by such person, or\nprovided through the use of a for-hire vehicle owned or leased by such\nperson, including all amounts paid, charged or due thereon, in such form\nas the commissioner may require;\n (2) true and complete copies of any records required to be kept by any\napplicable regulatory department or agency; and\n (3) such other records and information as the commissioner may require\nto perform his or her duties under this article.\n