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New York Codes Rules Regulations (Last Updated: March 27,2024) |
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TITLE 20. Department of Taxation and Finance |
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Chapter III. Fuel and Carrier Taxes |
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Subchapter A. Motor Fuel and Diesel Motor Fuel Tax |
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Article 1. Motor Fuel Tax |
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Part 418. Storage of Motor Fuel |
Sec. 418.2. Duties and responsibilities of terminal operators relating to manifests
Latest version.
- Whenever motor fuel is transported in New York State, the transporter of such motor fuel is subject to the manifest requirements of section 417.2 of this Title. Upon completion of offloading of motor fuel at a terminal in New York, the transporter must cause a manifest with respect to such motor fuel to be presented to the terminal operator. Provided that in the case of a pipeline delivery, such manifest shall be given to the terminal operator as soon as practicable after the completion of delivery. The terminal operator must, except in the case of a pipeline delivery, verify and, if applicable, correct the information shown in the manifest as it applies to the delivery of motor fuel to such terminal operator. A manifest may be made on a form or forms prescribed by the Department of Taxation and Finance or in a format different from the uniform manifest forms if authorized by the department in accordance with section 417.2(f) of this Title. The terminal operator must retain a copy of the manifest for its records for a period of three years from the end of the month in which the motor fuel was delivered.