N.Y. TAX Law § 286-B — New York Code / Act TAX / Article 12-A / Section 286-B
Transportation of motor fuel or diesel motor fuel; manifest required
Status: in_force

§ 286-b. Transportation of motor fuel or diesel motor fuel; manifest\nrequired. 1. The master or other person in charge of any barge, tanker\nor other vessel in which motor fuel or diesel motor fuel is being\ntransported over any of the navigable waters of this state, the operator\nof a motor vehicle in which motor fuel or diesel motor fuel is being\ntransported in this state, or the operator of a pipeline through which\nmotor fuel or diesel motor fuel is being transported in this state,\nother than motor fuel or diesel motor fuel being transported for use in\noperating the engine which propels such vessel or motor vehicle, as the\ncase may be, must have in his or her possession a manifest which shows\nthe name and address of the person from whom such fuel was received by\nhim or her and the place of receipt of such fuel and the name and\naddress of every person to whom he or she is to make delivery of the\nsame and the place of delivery, together with the number of gallons to\nbe delivered to each such person, and, if such fuel is being imported\ninto the state in such vessel, motor vehicle or pipeline for use,\nstorage, distribution or sale in the state, the name of the distributor\nimporting or causing such fuel to be imported into the state and such\nother information as the commissioner may require pursuant to rule or\nregulation, and shall at the request of a peace officer, acting pursuant\nto his or her special duties, a police officer, any representative of\nthe department or any other person authorized by law to inquire into or\ninvestigate the transportation of such fuel, produce such manifest for\ninspection. The person causing the operation of such vessel, motor\nvehicle or pipeline shall be responsible to cause the operator of such\nvessel, motor vehicle or pipeline to keep in his or her possession on\nsuch vessel, in such motor vehicle or in the main control building of\nsuch pipeline in this state the manifest required by this section. The\nabsence of the manifest required by this section shall give rise to a\npresumption that the motor fuel or diesel motor fuel being transported\nis intended for sale, use, distribution or storage in this state and is\nbeing imported or caused to be imported by other than a registered\ndistributor. Moreover, the absence of (1) the place of delivery of motor\nfuel or diesel motor fuel on the manifest with respect to motor fuel or\ndiesel motor fuel being imported into the state shall give rise to a\npresumption that such fuel is being imported into the state for use,\ndistribution, storage or sale in the state and (2) the name of a\nregistered distributor on the manifest with respect to motor fuel or\ndiesel motor fuel being imported into the state for use, distribution,\nstorage or sale in the state shall give rise to a presumption that such\nfuel is being so imported or caused to be imported by other than a\nregistered distributor. Every barge, tanker or other vessel so used for\nthe transportation of motor fuel must be plainly and visibly marked on\nboth sides thereof and above the water line with the word "Gasoline," or\nother name of the motor fuel being transported, in letters at least\neight inches high and of corresponding appropriate width, or must be\nidentified as prescribed by the commissioner pursuant to rule or\nregulation. The master or person in charge of such barge, tanker or\nother vessel, as well as the owners thereof, shall be guilty of a\nviolation of this section if such barge, tanker or other vessel is not\nso marked.\n  2. The commissioner may, by regulation provide for the form and\ncontent of the manifest required for motor and diesel motor fuel and for\nthe filing of monthly information returns by every person required to\nmaintain records, described in subdivision one of this section, which\nshall in all material respects reflect the information required to be\ncontained in such records. Such returns shall be in such form and\ncontain such other information as the commissioner shall require.\n