NY Tax L § 428 (2021)
2021 New York Laws TAX - Tax Article 18 - Taxes on Alcoholic Beverages 428 - Records and Reports of Transportation.

§  428.  Records  and  reports  of  transportation.  1.  Every  person   transporting  alcoholic  beverages  within  this  state,  whether   such   transportation originates within or without this state, when required by   the commissioner, shall keep a true and accurate record of all alcoholic   beverages  so  transported,  showing  such  facts  with relation to such   alcoholic beverages and their transportation  as  the  commissioner  may   require.  Such record shall be open to inspection by the representatives   of the department at any time and the commissioner may require from  any   such  person returns of all or any part of the information shown by such   records.2. The operator of a  motor  vehicle,  as  such  term  is  defined  in   subdivision  three of section two hundred eighty-two of this chapter, or   any other means of transport of liquors in which more than ninety liters   of liquors is being transported in this state must have in  his  or  her   possession  a  manifest,  invoice or other document which shows the name   and address of the person from whom such liquors were received  and  the   date  and  place  of  receipt of such liquor and the name and address of   every person to whom such operator is to make delivery of the  same  and   the  place  of  delivery,  together  with  the  number  of  liters to be   delivered to each person, and, if such liquor is being imported into the   state in such motor vehicle or such other means of transport,  the  name   of the distributor importing or causing such liquors to be imported into   the  state  and  such  other information as the commissioner may require   pursuant to rule or regulation. Every operator of such motor vehicle  or   such  other  means of transport shall at the request of a peace officer,   acting  pursuant  to  his  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  liquors,   produce  such  manifest,  invoice  or other document for inspection. The   person causing the operation of such motor vehicle or such  other  means   of  transport shall be responsible to cause the operator to keep in such   operator's possession in such motor  vehicle  or  such  other  means  of   transport  the  manifest,  invoice  or  other  document required by this   section. The absence of the manifest, invoice or other document required   by this section shall give rise to a presumption that the liquors  being   transported  are being imported or caused to be imported into this state   for sale  or  use  therein  by  other  than  a  registered  distributor.   Moreover,  the  absence  of  (1) the place of delivery of liquors on the   manifest, invoice or  other  document  with  respect  to  liquors  being   imported  into  the  state  shall  give  rise to a presumption that such   liquors are being imported into the state for sale or use in  the  state   and (2) the name of a registered distributor on the manifest, invoice or   other  document  with  respect  to liquors being imported into the state   shall give rise to a presumption that such liquors are being so imported   or caused to be imported into this state, for sale or  use  therein,  by   other  than  a registered distributor. Such presumptions may be rebutted   by the introduction of substantial evidence to the contrary.