Sec. 417.3. Duties and responsibilities of transporters relating to manifests

(a) In addition to the making of the uniform manifest required by section 417.2 of this Part (and other requirements relating thereto), transporters of motor fuel have the additional duties and responsibilities described herein.

(b) Where motor fuel is being imported for use, distribution, storage or sale in the State, the transporter must verify that the name of the person importing or causing such motor fuel to be imported is listed as a registered distributor of motor fuel on the current listing prepared by the department (as such listing may be amended to reflect any suspension or cancellation notices issued by the department). The transporter is presumed to have knowingly aided and abetted a person who is not registered as a distributor of motor fuel in the importation of motor fuel for the purpose of license cancellation or suspension under section 283-a(4)(iii) of the Tax Law if the name of the person is not so listed. Aside from other sanctions, the importation of motor fuel by other than a registered distributor subjects such motor fuel and the vehicle or other means of transportation used to transport such motor fuel to seizure and forfeiture under section 1848 of the Tax Law.

(c)

(1) Upon completion of offloading of motor fuel at a terminal in New York, the transporter must, if applicable, correct the date and time of delivery and the number of gallons of motor fuel delivered and cause the manifest with respect to such motor fuel to be presented to the terminal operator for verification of, and any further corrections to, the information therein as it applies to the delivery of motor fuel to such terminal operator. Provided that, in the case of a pipeline delivery, such manifest may be given to the terminal operator as soon as practicable after the completion of the delivery.

(2) Upon completion of offloading of motor fuel at a facility in New York other than a terminal, the transporter must, if applicable, correct the date and time of delivery on the manifest with respect to such motor fuel and correct the number of gallons of motor fuel delivered.

(d)

(1) Where motor fuel is offloaded at a terminal in New York, the transporter must, at the time such motor fuel is offloaded, provide a copy of the manifest to the operator of the terminal (except that in the case of a pipeline delivery it must be provided as soon as practicable after the completion of delivery).

(2) Where motor fuel was imported for use, distribution, storage or sale in the State, a copy of the manifest must also be provided to the distributor who imported or caused such fuel to be imported.

(3) The transporter must retain the original of the manifest.

(4) The manifest or copies thereof must be retained by the transporter, terminal operator or distributor, as the case may be, for a period of three years from the end of the month in which the fuel was delivered.