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

§ 428. Records and reports of transportation. 1. Every person\ntransporting alcoholic beverages within this state, whether such\ntransportation originates within or without this state, when required by\nthe commissioner, shall keep a true and accurate record of all alcoholic\nbeverages so transported, showing such facts with relation to such\nalcoholic beverages and their transportation as the commissioner may\nrequire. Such record shall be open to inspection by the representatives\nof the department at any time and the commissioner may require from any\nsuch person returns of all or any part of the information shown by such\nrecords.\n 2. The operator of a motor vehicle, as such term is defined in\nsubdivision three of section two hundred eighty-two of this chapter, or\nany other means of transport of liquors in which more than ninety liters\nof liquors is being transported in this state must have in his or her\npossession a manifest, invoice or other document which shows the name\nand address of the person from whom such liquors were received and the\ndate and place of receipt of such liquor and the name and address of\nevery person to whom such operator is to make delivery of the same and\nthe place of delivery, together with the number of liters to be\ndelivered to each person, and, if such liquor is being imported into the\nstate in such motor vehicle or such other means of transport, the name\nof the distributor importing or causing such liquors to be imported into\nthe state and such other information as the commissioner may require\npursuant to rule or regulation. Every operator of such motor vehicle or\nsuch other means of transport shall at the request of a peace officer,\nacting pursuant to his special duties, a police officer, any\nrepresentative of the department or any other person authorized by law\nto inquire into or investigate the transportation of such liquors,\nproduce such manifest, invoice or other document for inspection. The\nperson causing the operation of such motor vehicle or such other means\nof transport shall be responsible to cause the operator to keep in such\noperator's possession in such motor vehicle or such other means of\ntransport the manifest, invoice or other document required by this\nsection. The absence of the manifest, invoice or other document required\nby this section shall give rise to a presumption that the liquors being\ntransported are being imported or caused to be imported into this state\nfor sale or use therein by other than a registered distributor.\nMoreover, the absence of (1) the place of delivery of liquors on the\nmanifest, invoice or other document with respect to liquors being\nimported into the state shall give rise to a presumption that such\nliquors are being imported into the state for sale or use in the state\nand (2) the name of a registered distributor on the manifest, invoice or\nother document with respect to liquors being imported into the state\nshall give rise to a presumption that such liquors are being so imported\nor caused to be imported into this state, for sale or use therein, by\nother than a registered distributor. Such presumptions may be rebutted\nby the introduction of substantial evidence to the contrary.\n