Sec. 417.1. Records required of transporters of motor fuel

Tax Law, § 286-a

(a) Every transporter of motor fuel by tankwagon or truck, barge, pipeline, railroad or any other means, within this State, whether such transportation originates within or without this State must, in addition to any other recordkeeping requirements imposed by this Title, keep records for each shipment of motor fuel (including ingredients which may be manufactured or compounded into motor fuel) which show the following information:

(1) date and time of shipment and date and time of delivery;

(2) name and address of the terminal or site where the transporter received the motor fuel and the date and time of loading the motor fuel;

(3) name and address of the owner of the motor fuel after such fuel is loaded by the transporter for shipment and, if different, the name and address or account number of the person from whose account such fuel is taken;

(4) name and address of the terminal or site where the transporter delivers the motor fuel;

(5) if delivery is made to a terminal, the name and address or account number of the person into whose account such fuel is delivered;

(6) method of delivery, including the name and address of the transporter, the license number if licensed as an importing transporter (see section 417.5 of this Part) and whichever of the following is applicable: the automotive fuel carrier number, the barge name and number, the railroad car number or the pipeline batch number;

(7) number of gallons of each type of motor fuel received from each person listed in paragraph (3) of this subdivision at each terminal or site where the transporter received such fuel;

(8) number of gallons of each type of motor fuel delivered to each person listed in paragraph (5) of this subdivision at each terminal where the transporter delivers such fuel and the number of gallons of each type of motor fuel delivered at each site other than a terminal;

(9) where the motor fuel being transported is being imported for use, distribution, storage or sale in the State, the name and address of the distributor who or which is importing or causing such fuel to be imported and that distributor's motor fuel registration number; and

(10) where the motor fuel being transported is being imported for use, distribution, storage or sale in the State, the name and address of the person who ordered the transportation of such fuel and the person who paid for the transportation or, if not paid in advance, the name and address of the person whom the transporter will bill for transportation of such fuel, if other than the distributor.

(b) Records required pursuant to this section must be in such form and contain such other information as the Department of Taxation and Finance prescribes. Such records must be preserved for a period of three years and upon oral or written demand by the Commissioner of Taxation and Finance or any of his duly authorized agents such records must be made available for inspection. The Commissioner of Taxation and Finance and his duly authorized agents may, in verification of the amount of any tax due under article 12-A of the Tax Law, examine the equipment pertaining to the transportation of motor fuel, as well as the stock of motor fuel in the possession or control of any person required to keep records. Each such person must give to the commissioner or his duly authorized representatives the means, facilities and opportunities for such inspection and examination.

(c) For purposes of article 12-A of the Tax Law, this Part should not be construed to apply to the transportation of motor fuel in the ordinary fuel tank of a motor vehicle connected with the engine of such vehicle in order to propel it nor to motor fuel transported in containers of 10 gallons or less.

(d) See Part 2402 of this Title for taxpayer record retention formats.