Sec. 483.7. Automotive fuel carrier manifest

Tax Law, § 501(9)

(a) In addition to any other recordkeeping requirements of this Part, an automotive fuel manifest must accompany every motor vehicle transporting automotive fuel on New York State public highways.

(b) Such manifest shall contain a detailed record of the automotive fuel transported, including:

(1) source of supply (for example, a distributor, major oil company);

(2) supplier's name and address;

(3) date of sale;

(4) purchaser's name and address (for example, the filling station);

(5) transporter's name and address; and

(6) purchase information including:

(i) number of gallons ordered and the number of gallons delivered; and

(ii) type of product (for example, unleaded, leaded and premium gasoline).

(c) For the purpose of the provisions of subdivision (a) of this section, a delivery ticket, invoice or other document by whatever label which contains all of the information required by subdivision (b) of this section satisfies the requirement for a manifest.