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.
New York Legal Code