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Statutes » New York » VAT Law » Title 8

N.Y. VAT Law § 1698

This is the official text of N.Y. VAT Law § 1698, part of New York’s VAT Law — part of the compiled statutory law of New York, published by the state as "VAT Law." Browse the sections below, each linked to its official government source.

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Audit procedures; confidentiality of records

Official statutory text

§ 1698. Audit procedures; confidentiality of records. 1. For the\npurpose of verifying that a TNC is in compliance with the licensing\nrequirements of the department, the department shall reserve the right\nto audit a sample of records that the TNC is required to maintain, upon\nrequest by the department that shall be fulfilled in no fewer than ten\nbusiness days by the TNC. The sample shall be chosen randomly by the\ndepartment in a manner agreeable to both parties. The audit shall take\nplace at a mutually agreed location in New York state. Any record\nfurnished to the department may exclude information that would tend to\nidentify specific drivers or passengers.\n 2. The names and identifying information of TNC drivers that are\nreceived pursuant to this section shall be considered information which,\nif disclosed, would constitute an unwarranted invasion of personal\nprivacy under the provisions of article six of the public officers law.\n 3. The department shall establish regulations for the filing of\ncomplaints against any TNC driver or TNC pursuant to this section.\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.