2023 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.