N.Y. Tax Law § 286 — Records to be kept by distributors and others

§ 286. Records to be kept by distributors and others. 1. Every person\nwho imports or causes to be imported into this state, or who produces,\nrefines, manufactures or compounds within this state, or who purchases\nor sells in this state motor fuel or diesel motor fuel or ingredients\nwhich may be manufactured or compounded into motor fuel or diesel motor\nfuel, shall keep a complete and accurate record of all purchases and\nsales, uses or other dispositions thereof and a complete and accurate\nrecord of the number of gallons of motor fuel or diesel motor fuel or\nsuch ingredients so imported, produced, refined, manufactured or\ncompounded. Every person who stores motor fuel or diesel motor fuel\nshall keep a complete and accurate record of the identity of the person\nfor whom such fuel is stored, the quantity and type of fuel so stored,\nthe identity of the person to whom such fuel is released from storage\nand the quantity and type of fuel so released. Such records shall be in\nsuch form and contain such other information as the commissioner shall\nprescribe. Said commissioner, by rule or regulation, also may require\nthe delivery of statements to purchasers with consignments of motor fuel\nor diesel motor fuel or such ingredients, and prescribe the matters to\nbe contained therein. Such records and statements, unless required by\nthe commissioner to be preserved for a longer period, shall be preserved\nfor a period of three years and shall be offered for inspection at any\ntime upon oral or written demand by such commissioner or the\ncommissioner's duly authorized agents. The commissioner is hereby\nfurther authorized to examine the equipment of any such person\npertaining to the storage, sale or delivery of such fuels, as well as\nthe stock of such fuels in the possession or control of such person. To\nverify the amount of tax due under this article, each such person is\nhereby directed and required to give to the commissioner or the\ncommissioner's duly authorized representatives, the means, facilities\nand opportunity for such examinations as are herein provided for and\nrequired. Nothing contained in this section shall be construed to\nrequire the keeping for purposes of this article of a record of\npurchases or sales of motor fuel or diesel motor fuel or such\ningredients at retail in small quantities (less than thirty gallons) or\nof motor fuel or diesel motor fuel imported into this state in the tank\nof a motor vehicle which supplies the fuel for its operation.\n 2. The commissioner of taxation and finance may, by regulation,\nprovide for the filing of monthly information returns by every person\nrequired to maintain such records, as prescribed in subdivision one of\nthis section, which shall in all material respects reflect the\ninformation required to be contained in such records. Such returns shall\nbe in such form and contain such other information as the commissioner\nshall require. In addition, such commissioner shall be authorized to\nrequire by regulation the keeping of records and the filing of\ninformation returns or reports by any person registered as the owner\nunder the vehicle and traffic law of a motor vehicle using diesel motor\nfuel which is operated on the public highways of this state and the\nperson having a registration issued pursuant to section four hundred\nfifteen of the vehicle and traffic law in the case of a motor vehicle\noperated under such registration.\n 3. The commissioner shall provide for the filing of monthly\ninformation returns by every distributor and every person registered as\na "retail seller of aviation gasoline" required to maintain such\nrecords, as prescribed in subdivision one of this section, which shall\nin all material respects reflect the information required to be\ncontained in such records. Such returns shall be in such form and\ncontain such other information as the commissioner shall require,\nprovided, the commissioner shall permit the filing of such return on a\nquarterly basis by distributors whose only sales of diesel motor fuel\nare sales to consumers solely for the purposes described in subparagraph\n(i) of paragraph (b) of subdivision three of section two hundred\neighty-two-a of this article and by persons registered under this\narticle as distributors of kero-jet fuel only.\n