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2015 New York Laws
TAX - Tax
Article 21 - (Tax) HIGHWAY USE TAX
507 - Records.

NY Tax L § 507 (2015) What's This?
  507.  Records.  Every  carrier  subject  to  this article and every
  carrier to whom a certificate of registration was issued  shall  keep  a
  complete  and  accurate daily record which shall show the miles traveled
  in this state by each vehicular unit and such other information  as  the
  commissioner  may  require.  Such  records  shall  be kept in this state
  unless the commissioner consents to their removal and shall be preserved
  for a period of four years and be open for inspection at any  reasonable
  time upon the demand of the commissioner.

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