N.Y. Tax Law § 426: Records to be kept by brand owners, distributors, owners and others

§ 426. Records to be kept by brand owners, distributors, owners and

others. Every brand owner, distributor, owner or other person shall

keep a complete and accurate record of all purchases and sales or other

dispositions of alcoholic beverages, and a complete and accurate record

of the number of gallons of beers produced, manufactured, brewed or

fermented and liters of all other alcoholic beverages produced,

distilled, manufactured, brewed, compounded, mixed or fermented. Such

records shall be in such form and contain such other information as the

tax commission shall prescribe. Said commission, by rule or regulation,

also may require the delivery of statements to purchasers of alcoholic

beverages, and prescribe the matters to be contained therein. Such

records and statements, unless required by the tax commission to be

preserved for a longer period, shall be preserved for a period of one

year and shall be offered for inspection at any time upon oral or

written demand by the commissioner of taxation and finance or his duly

authorized agents, and every such distributor, brand owner, owner or

other person shall make such reports to the department of taxation and

finance as may be required by the tax commission. Nothing in this

section contained shall be construed to require the keeping of a record

of the purchase or disposition of alcoholic beverages by a consumer

thereof, except by a person who uses the same for commercial purposes,

or of the sale of alcoholic beverages at retail.