286-A - Records and reports of transportation of automotive fuel. - New York Statutes

§ 286-a. Records and reports of transportation of automotive fuel. Every person transporting automotive fuel within this state, whether such transportation originates within or without this state, when required by the tax commission, shall keep a true and accurate record of all automotive fuel so transported, including ingredients which may be manufactured or compounded into automotive fuel, showing such facts with relation to such automotive fuel and ingredients and their transportation as the tax commission may require. Such record shall be open to inspection by the representatives of the department of taxation and finance at any time and the tax commission may require from any such person sworn returns of all or any part of the information shown by such records.