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This entry was published on 2017-06-30
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SECTION 1295
Records to be kept
Tax (TAX) CHAPTER 60, ARTICLE 29-B
§ 1295. Records to be kept. Every person liable for the state
assessment fee imposed by this article shall keep:

(a) records of every TNC prearranged trip subject to the state
assessment fee under this article, and of all amounts paid, charged or
due thereon, in such form as the commissioner may require;

(b) true and complete copies, including electronic copies, of any
records required to be kept by a state agency that is authorized to
permit or regulate a TNC; and

(c) such other records and information as the commissioner may require
to perform his or her duties under this article.