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N.Y. TAX Law § 507

This is the official text of N.Y. TAX Law § 507, part of New York’s TAX Law — part of the compiled statutory law of New York, published by the state as "TAX Law." Browse the sections below, each linked to its official government source.

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Records

Official statutory text

§ 507. Records. Every carrier subject to this article and every\ncarrier to whom a certificate of registration was issued shall keep a\ncomplete and accurate daily record which shall show the miles traveled\nin this state by each vehicular unit and such other information as the\ncommissioner may require. Such records shall be kept in this state\nunless the commissioner consents to their removal and shall be preserved\nfor a period of four years and be open for inspection at any reasonable\ntime upon the demand of the commissioner.\n

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.