2015 New York Laws
TAX - Tax
Article 12-A - (Tax) TAX ON GASOLINE AND SIMILAR MOTOR FUEL
286-A - Records and reports of transportation of motor fuel and diesel motor fuel.

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