NY Tax L § 286-B (2021)
2021 New York Laws TAX - Tax Article 12-A - Tax on Gasoline and Similar Motor Fuel 286-B - Transportation of Motor Fuel or Diesel Motor Fuel; Manifest Required.

§  286-b.  Transportation of motor fuel or diesel motor fuel; manifest   required. 1. The master or other person in charge of any  barge,  tanker   or  other  vessel  in  which  motor  fuel  or diesel motor fuel is being   transported over any of the navigable waters of this state, the operator   of a motor vehicle in which motor fuel or diesel  motor  fuel  is  being   transported  in  this state, or the operator of a pipeline through which   motor fuel or diesel motor fuel is  being  transported  in  this  state,   other  than motor fuel or diesel motor fuel being transported for use in   operating the engine which propels such vessel or motor vehicle, as  the   case  may  be, must have in his or her possession a manifest which shows   the name and address of the person from whom such fuel was  received  by   him  or  her  and  the  place  of  receipt of such fuel and the name and   address of every person to whom he or she is to  make  delivery  of  the   same  and  the place of delivery, together with the number of gallons to   be delivered to each such person, and, if such fuel  is  being  imported   into  the  state  in  such  vessel,  motor  vehicle or pipeline for use,   storage, distribution or sale in the state, the name of the  distributor   importing  or  causing  such fuel to be imported into the state and such   other information as the commissioner may require pursuant  to  rule  or   regulation, and shall at the request of a peace officer, acting pursuant   to  his  or  her special duties, a police officer, any representative of   the department or any other person authorized by law to inquire into  or   investigate  the  transportation of such fuel, produce such manifest for   inspection. The person causing  the  operation  of  such  vessel,  motor   vehicle  or  pipeline shall be responsible to cause the operator of such   vessel, motor vehicle or pipeline to keep in his or  her  possession  on   such  vessel,  in  such motor vehicle or in the main control building of   such pipeline in this state the manifest required by this  section.  The   absence  of  the  manifest required by this section shall give rise to a   presumption that the motor fuel or diesel motor fuel  being  transported   is  intended for sale, use, distribution or storage in this state and is   being imported or caused to be  imported  by  other  than  a  registered   distributor. Moreover, the absence of (1) the place of delivery of motor   fuel  or diesel motor fuel on the manifest with respect to motor fuel or   diesel motor fuel being imported into the state shall  give  rise  to  a   presumption  that  such  fuel  is being imported into the state for use,   distribution, storage or sale in  the  state  and  (2)  the  name  of  a   registered  distributor  on  the  manifest with respect to motor fuel or   diesel motor fuel being imported into the state for  use,  distribution,   storage  or sale in the state shall give rise to a presumption that such   fuel is being so imported or caused to  be  imported  by  other  than  a   registered  distributor. Every barge, tanker or other vessel so used for   the transportation of motor fuel must be plainly and visibly  marked  on   both sides thereof and above the water line with the word "Gasoline," or   other  name  of  the  motor  fuel being transported, in letters at least   eight inches high and of corresponding appropriate  width,  or  must  be   identified  as  prescribed  by  the  commissioner  pursuant  to  rule or   regulation. The master or person in charge  of  such  barge,  tanker  or   other  vessel,  as  well  as  the  owners  thereof, shall be guilty of a   violation of this section if such barge, tanker or other vessel  is  not   so marked.2.  The  commissioner  may,  by  regulation  provide  for the form and   content of the manifest required for motor and diesel motor fuel and for   the filing of monthly information returns by every  person  required  to   maintain  records,  described  in subdivision one of this section, which   shall in all material respects reflect the information  required  to  be   contained  in  such  records.  Such  returns  shall  be in such form and   contain such other information as the commissioner shall require.