1. The Laws of New York
  2. Consolidated Laws
  3. Tax
  4. Article 21: Highway Use Tax


Section 507 Records

Tax (TAX)

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.