N.Y. Tax Law § 507

§ 507. Records. Every carrier subject to this article and every\ncarrier to whom a certificate of registration was issued shall keep a\ncomplete and accurate daily record which shall show the miles traveled\nin this state by each vehicular unit and such other information as the\ncommissioner may require. Such records shall be kept in this state\nunless the commissioner consents to their removal and shall be preserved\nfor a period of four years and be open for inspection at any reasonable\ntime upon the demand of the commissioner.\n