There is a newer version
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the New York Laws
2020 New York Laws
TAX - Tax
Article 29-C - Congestion Surcharge
1299-E - Records to Be Kept.
Universal Citation: NY Tax L § 1299-E (2020)
§ 1299-E. Records to be kept. Every person liable for the surcharge imposed by this article shall keep, and shall make available for review upon demand by the commissioner:(1) records of every trip provided or arranged by such person, or provided through the use of a for-hire vehicle owned or leased by such person, including all amounts paid, charged or due thereon, in such form as the commissioner may require;
(2) true and complete copies of any records required to be kept by any applicable regulatory department or agency; and
(3) such other records and information as the commissioner may require to perform his or her duties under this article.
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