2006 New York Code - Records To Be Kept.

 
    § 11-805 Records to be kept. Every owner of a motor vehicle subject to
  tax  under  this  chapter shall keep such records of his or her vehicles
  and of their use in the city in such form as the commissioner of finance
  may by regulation require. Such records shall be offered for  inspection
  and  examination  at any time upon demand by the commissioner of finance
  or the commissioner's duly authorized agent or  employee  and  shall  be
  preserved  for  a  period of three years except that the commissioner of
  finance may consent to their  destruction  within  that  period  or  may
  require that they be kept longer.