2023 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.