New York Tax Law (Consolidated Laws)
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.
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In this article (30 sections)
- 282 · Definitions
- 282-A · Imposition of excise tax on Diesel motor fuel
- 282-B · Additional Diesel motor fuel tax
- 282-C · Supplemental Diesel motor fuel tax
- 283 · Registration of distributors
- 283-A · Licensing of importing transporters
- 283-B · Licensing of terminal operators
- 283-C · Liquefied petroleum gas fuel permit
- 283-D · Registration of wholesalers of motor fuel
- 284 · Tax imposed
- 284-A · Additional motor fuel tax
- 284-C · Supplemental motor fuel tax
- 284-D · Petroleum testing fee
- 284-E · Taxes imposed on qualified reservations
- 285 · Special provision as to imposition of tax on certain motor fuel
- 285-A · Presumption of taxability
- 285-B · Presumption of taxability--Diesel motor fuel
- 286 · Records to be kept by distributors and others
- 286-A · Records and reports of transportation of motor fuel and diesel…
- 286-B · Transportation of motor fuel or diesel motor fuel; manifest…
- 287 · Payment of tax; returns
- 288 · Determination of tax
- 288-A · Jeopardy assessments
- 289 · Proceedings to recover tax
- 289-A · Tax to be paid but once; foreign and interstate commerce;…
- 289-B · Penalties and interest
- 289-C · Refunds
- 289-D · Mailing rules; holidays
- 289-E · Deposit and disposition of revenue
- 289-F · Joint administration of taxes