N.Y. Tax Law § 286-a: Records and reports of transportation of motor fuel and diesel motor fuel

§ 286-a. Records and reports of transportation of motor fuel and

diesel motor fuel. Every person transporting motor fuel or diesel motor

fuel 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 motor fuel and diesel motor fuel so

transported, including ingredients which may be manufactured or

compounded into motor fuel or diesel motor fuel, showing such facts with

relation to such fuel and ingredients 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 sworn returns of all or any part of the

information shown by such records.