N.Y. Tax Law § 286-b: Transportation of motor fuel or diesel motor fuel; manifest required

§ 286-b. Transportation of motor fuel or diesel motor fuel; manifest

required. 1. The master or other person in charge of any barge, tanker

or other vessel in which motor fuel or diesel motor fuel is being

transported over any of the navigable waters of this state, the operator

of a motor vehicle in which motor fuel or diesel motor fuel is being

transported in this state, or the operator of a pipeline through which

motor fuel or diesel motor fuel is being transported in this state,

other than motor fuel or diesel motor fuel being transported for use in

operating the engine which propels such vessel or motor vehicle, as the

case may be, must have in his or her possession a manifest which shows

the name and address of the person from whom such fuel was received by

him or her and the place of receipt of such fuel and the name and

address of every person to whom he or she is to make delivery of the

same and the place of delivery, together with the number of gallons to

be delivered to each such person, and, if such fuel is being imported

into the state in such vessel, motor vehicle or pipeline for use,

storage, distribution or sale in the state, the name of the distributor

importing or causing such fuel to be imported into the state and such

other information as the commissioner may require pursuant to rule or

regulation, and shall at the request of a peace officer, acting pursuant

to his or her 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 fuel, produce such manifest for

inspection. The person causing the operation of such vessel, motor

vehicle or pipeline shall be responsible to cause the operator of such

vessel, motor vehicle or pipeline to keep in his or her possession on

such vessel, in such motor vehicle or in the main control building of

such pipeline in this state the manifest required by this section. The

absence of the manifest required by this section shall give rise to a

presumption that the motor fuel or diesel motor fuel being transported

is intended for sale, use, distribution or storage in this state and is

being imported or caused to be imported by other than a registered

distributor. Moreover, the absence of (1) the place of delivery of motor

fuel or diesel motor fuel on the manifest with respect to motor fuel or

diesel motor fuel being imported into the state shall give rise to a

presumption that such fuel is being imported into the state for use,

distribution, storage or sale in the state and (2) the name of a

registered distributor on the manifest with respect to motor fuel or

diesel motor fuel being imported into the state for use, distribution,

storage or sale in the state shall give rise to a presumption that such

fuel is being so imported or caused to be imported by other than a

registered distributor. Every barge, tanker or other vessel so used for

the transportation of motor fuel must be plainly and visibly marked on

both sides thereof and above the water line with the word "Gasoline," or

other name of the motor fuel being transported, in letters at least

eight inches high and of corresponding appropriate width, or must be

identified as prescribed by the commissioner pursuant to rule or

regulation. The master or person in charge of such barge, tanker or

other vessel, as well as the owners thereof, shall be guilty of a

violation of this section if such barge, tanker or other vessel is not

so marked.

2. The commissioner may, by regulation provide for the form and

content of the manifest required for motor and diesel motor fuel and for

the filing of monthly information returns by every person required to

maintain records, described 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.