N.Y. Tax Law § 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.