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.
Terms Used In N.Y. Tax Law 286-A
- Diesel motor fuel: shall mean No. See N.Y. Tax Law 282
- Motor fuel: means gasoline, benzol, reformulated blend stock for oxygenate blending, conventional blend stock for oxygenate blending, E85, fuel grade ethanol that meets the ASTM International active standards specifications D4806 or D4814 or other product which is suitable for use in operation of a motor vehicle engine. See N.Y. Tax Law 282
- Person: includes an individual, copartnership, limited liability company, society, association, corporation, joint stock company, and any combination of individuals and also an executor, administrator, receiver, trustee or other fiduciary. See N.Y. Tax Law 282