N.Y. TAX Law § 1289

§ 1289. Cooperation by city. The city and the TLC shall cooperate with\nand assist the commissioner to effect the purposes of this article and\nthe commissioner's responsibilities under this article. Such cooperation\nshall include the city or TLC obtaining, furnishing, and timely updating\ncurrent, complete and accurate names, addresses and all other\ninformation concerning every (1) taxicab owner, operator, and driver of\ntaxicabs in the city, (2) agent and vehicle owner, and (3) HAIL base,\nHAIL vehicle owner, HAIL vehicle, and driver of a HAIL vehicle, and the\ntrip records and other records of any of them, in the city's possession\nor in the possession of any of its agencies, instrumentalities, agents,\ncontractors, or any other person the TLC has authorized or required to\nobtain or possess such records or information, together with any other\ninformation the commissioner requests, all in a format prescribed by,\nand without cost to, the commissioner. The TLC shall also furnish, or\ncause to be furnished, in a format prescribed by the commissioner, any\nrecords or information in the possession of the TLC, any agent or\ncontractor of the city or the TLC, or any other person the TLC has\nauthorized or required to obtain or possess such records or information,\nconcerning the persons liable for the tax imposed by this article,\nincluding, among other things, detailed trip record information. Such\ncooperation shall also include the TLC assigning identifying numbers and\nother identifying indicia to HAIL bases, HAIL vehicle owners, HAIL\nvehicles, and drivers of HAIL vehicles in a format prescribed by the\ncommissioner, so as to facilitate filing returns, paying tax, and\nperforming other tasks required to administer the tax imposed by this\narticle.\n