N.Y. Tax Law § 428: Records and reports of transportation

§ 428. Records and reports of transportation. 1. Every person

transporting alcoholic beverages 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 alcoholic

beverages so transported, showing such facts with relation to such

alcoholic beverages 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 returns of all or any part of the information shown by such

records.

2. The operator of a motor vehicle, as such term is defined in

subdivision three of section two hundred eighty-two of this chapter, or

any other means of transport of liquors in which more than ninety liters

of liquors is being transported in this state must have in his or her

possession a manifest, invoice or other document which shows the name

and address of the person from whom such liquors were received and the

date and place of receipt of such liquor and the name and address of

every person to whom such operator is to make delivery of the same and

the place of delivery, together with the number of liters to be

delivered to each person, and, if such liquor is being imported into the

state in such motor vehicle or such other means of transport, the name

of the distributor importing or causing such liquors to be imported into

the state and such other information as the commissioner may require

pursuant to rule or regulation. Every operator of such motor vehicle or

such other means of transport shall at the request of a peace officer,

acting pursuant to his 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 liquors,

produce such manifest, invoice or other document for inspection. The

person causing the operation of such motor vehicle or such other means

of transport shall be responsible to cause the operator to keep in such

operator's possession in such motor vehicle or such other means of

transport the manifest, invoice or other document required by this

section. The absence of the manifest, invoice or other document required

by this section shall give rise to a presumption that the liquors being

transported are being imported or caused to be imported into this state

for sale or use therein by other than a registered distributor.

Moreover, the absence of (1) the place of delivery of liquors on the

manifest, invoice or other document with respect to liquors being

imported into the state shall give rise to a presumption that such

liquors are being imported into the state for sale or use in the state

and (2) the name of a registered distributor on the manifest, invoice or

other document with respect to liquors being imported into the state

shall give rise to a presumption that such liquors are being so imported

or caused to be imported into this state, for sale or use therein, by

other than a registered distributor. Such presumptions may be rebutted

by the introduction of substantial evidence to the contrary.