ยง 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.
Structure New York Laws
Article 12-A - Tax on Gasoline and Similar Motor Fuel
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-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 Motor Fuel.
286-B - Transportation of Motor Fuel or Diesel Motor Fuel; Manifest Required.
287 - Payment of Tax; Returns.
289 - Proceedings to Recover Tax.
289-A - Tax to Be Paid but Once; Foreign and Interstate Commerce; Injunction.
289-B - Penalties and Interest.
289-D - Mailing Rules; Holidays.