New York Statutes
§ 507 — Records
New York § 507
This text of New York § 507 (Records) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.Y. Tax § 507 (2026).
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
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Related
In Re Roberts
8 B.R. 155 (S.D. New York, 1981)
Riluc Co. v. Tax Appeals Tribunal
169 A.D.2d 988 (Appellate Division of the Supreme Court of New York, 1991)
Nearby Sections
12
§ 501
Definitions§ 503
Imposition of tax§ 503-A
Imposition of additional tax§ 503-B
Supplemental tax§ 504
Exemptions§ 505
Returns§ 506
Payment of tax§ 507
RecordsCite This Page — Counsel Stack
Bluebook (online)
New York § 507, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/TAX/507.