N.Y. Tax Law § 286-A
Current through 2024 NY Law Chapter 456
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.
N.Y. Tax Law § 286-A