New York Consolidated Laws, Tax Law - TAX § 1299-E. Records to be kept

(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.