NY Tax L § 286 (2021)
2021 New York Laws TAX - Tax Article 12-A - Tax on Gasoline and Similar Motor Fuel 286 - Records to Be Kept by Distributors and Others.

§ 286. Records to be kept by distributors and others.  1. Every person   who  imports  or causes to be imported into this state, or who produces,   refines, manufactures or compounds within this state, or  who  purchases   or  sells  in  this state motor fuel or diesel motor fuel or ingredients   which may be manufactured or compounded into motor fuel or diesel  motor   fuel,  shall  keep  a  complete and accurate record of all purchases and   sales, uses or other dispositions thereof and a  complete  and  accurate   record  of  the  number of gallons of motor fuel or diesel motor fuel or   such  ingredients  so  imported,  produced,  refined,  manufactured   or   compounded.  Every  person  who  stores  motor fuel or diesel motor fuel   shall keep a complete and accurate record of the identity of the  person   for  whom  such fuel is stored, the quantity and type of fuel so stored,   the identity of the person to whom such fuel is  released  from  storage   and  the quantity and type of fuel so released. Such records shall be in   such form and contain such other information as the  commissioner  shall   prescribe.  Said  commissioner,  by rule or regulation, also may require   the delivery of statements to purchasers with consignments of motor fuel   or diesel motor fuel or such ingredients, and prescribe the  matters  to   be  contained  therein.  Such records and statements, unless required by   the commissioner to be preserved for a longer period, shall be preserved   for a period of three years and shall be offered for inspection  at  any   time   upon   oral  or  written  demand  by  such  commissioner  or  the   commissioner's  duly  authorized  agents.  The  commissioner  is  hereby   further   authorized  to  examine  the  equipment  of  any  such  person   pertaining to the storage, sale or delivery of such fuels,  as  well  as   the  stock of such fuels in the possession or control of such person. To   verify the amount of tax due under this article,  each  such  person  is   hereby  directed  and  required  to  give  to  the  commissioner  or the   commissioner's duly authorized representatives,  the  means,  facilities   and  opportunity  for  such  examinations as are herein provided for and   required. Nothing contained  in  this  section  shall  be  construed  to   require  the  keeping  for  purposes  of  this  article  of  a record of   purchases  or  sales  of  motor  fuel  or  diesel  motor  fuel  or  such   ingredients  at retail in small quantities (less than thirty gallons) or   of motor fuel or diesel motor fuel imported into this state in the  tank   of a motor vehicle which supplies the fuel for its operation.2.  The  commissioner  of  taxation  and  finance  may, by regulation,   provide for the filing of monthly information returns  by  every  person   required  to  maintain such records, as prescribed 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. In addition, such commissioner  shall  be  authorized  to   require  by  regulation  the  keeping  of  records  and  the  filing  of   information returns or reports by any person  registered  as  the  owner   under  the vehicle and traffic law of a motor vehicle using diesel motor   fuel which is operated on the public highways  of  this  state  and  the   person  having  a  registration  issued pursuant to section four hundred   fifteen of the vehicle and traffic law in the case of  a  motor  vehicle   operated under such registration.3.   The   commissioner  shall  provide  for  the  filing  of  monthly   information returns by every distributor and every person registered  as   a  "retail  seller  of  aviation  gasoline"  required  to  maintain such   records, as prescribed 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,   provided, the commissioner shall permit the filing of such return  on  a    quarterly  basis  by  distributors whose only sales of diesel motor fuel   are sales to consumers solely for the purposes described in subparagraph   (i) of paragraph  (b)  of  subdivision  three  of  section  two  hundred   eighty-two-a  of  this  article  and  by  persons  registered under this   article as distributors of kero-jet fuel only.