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 who imports or causes to be imported into this state, or who produces, refines, manufactures or compounds within this state, or who purchases or sells in this state motor fuel or diesel motor fuel or ingredients which may be manufactured or compounded into motor fuel or diesel motor fuel, shall keep a complete and accurate record of all purchases and sales, uses or other dispositions thereof and a complete and accurate record of the number of gallons of motor fuel or diesel motor fuel or such ingredients so imported, produced, refined, manufactured or compounded. Every person who stores motor fuel or diesel motor fuel shall keep a complete and accurate record of the identity of the person for whom such fuel is stored, the quantity and type of fuel so stored, the identity of the person to whom such fuel is released from storage and the quantity and type of fuel so released. Such records shall be in such form and contain such other information as the commissioner shall prescribe. Said commissioner, by rule or regulation, also may require the delivery of statements to purchasers with consignments of motor fuel or diesel motor fuel or such ingredients, and prescribe the matters to be contained therein. Such records and statements, unless required by the commissioner to be preserved for a longer period, shall be preserved for a period of three years and shall be offered for inspection at any time upon oral or written demand by such commissioner or the commissioner's duly authorized agents. The commissioner is hereby further authorized to examine the equipment of any such person pertaining to the storage, sale or delivery of such fuels, as well as the stock of such fuels in the possession or control of such person. To verify the amount of tax due under this article, each such person is hereby directed and required to give to the commissioner or the commissioner's duly authorized representatives, the means, facilities and opportunity for such examinations as are herein provided for and required. Nothing contained in this section shall be construed to require the keeping for purposes of this article of a record of purchases or sales of motor fuel or diesel motor fuel or such ingredients at retail in small quantities (less than thirty gallons) or of motor fuel or diesel motor fuel imported into this state in the tank of a motor vehicle which supplies the fuel for its operation.
Terms Used In N.Y. Tax Law 286
- Diesel motor fuel: shall mean No. See N.Y. Tax Law 282
- distributor: means any person, firm, association or corporation, who or which imports or causes to be imported into the state, for use, distribution, storage or sale within the state, any motor fuel; and also any person, firm, association or corporation who or which produces, refines, manufactures or compounds motor fuel within the state. 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
- Motor vehicle: means any vehicle propelled by any power other than muscular, except boats, road building machinery, power shovels, tractor cranes, tractors used exclusively for agricultural purposes and such vehicles as are run only on rails or tracks. See N.Y. Tax Law 282
- Owner: shall include any person offering motor fuel for sale at retail. 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
- Sale: shall include , in addition to its meaning under article twenty-eight of this chapter, the transfer of fuel by a distributor into a motor vehicle or into a receptacle from which fuel is supplied by him or it to his or its own or other motor vehicles. See N.Y. Tax Law 282
2. The commissioner of taxation and finance may, by regulation, provide for the filing of monthly information returns by every person required to maintain such records, as prescribed in subdivision one of this section, which shall in all material respects reflect the information required to be contained in such records. Such returns shall be in such form and contain such other information as the commissioner shall require. In addition, such commissioner shall be authorized to require by regulation the keeping of records and the filing of information returns or reports by any person registered as the owner under the vehicle and traffic law of a motor vehicle using diesel motor fuel which is operated on the public highways of this state and the person having a registration issued pursuant to § 415 of the vehicle and traffic law in the case of a motor vehicle operated under such registration.
3. The commissioner shall provide for the filing of monthly information returns by every distributor and every person registered as a "retail seller of aviation gasoline" required to maintain such records, as prescribed in subdivision one of this section, which shall in all material respects reflect the information required to be contained in such records. Such returns shall be in such form and contain such other information as the commissioner shall require, provided, the commissioner shall permit the filing of such return on a quarterly basis by distributors whose only sales of diesel motor fuel are sales to consumers solely for the purposes described in subparagraph (i) of paragraph (b) of subdivision three of section two hundred eighty-two-a of this article and by persons registered under this article as distributors of kero-jet fuel only.