New York Laws
Article 21 - Highway Use Tax
507 - Records.

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