New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter I - Franchise and Certain Business Taxes
Subchapter H - Alcoholic Beverage Tax
Part 68 - Special Rules For All Distributors Of Liquors And All Transporters Of Liquors
Section 68.4 - Manifest document requirement
Current through Register Vol. 46, No. 12, March 20, 2024
Tax Law, § 428(2)
(a) When more than 90 liters of liquors are transported in New York State, the transporter must make or cause to be made, on a form prescribed by the Department of Taxation and Finance, a manifest document and must cause the operator of the motor vehicle or other means of transport to have in such operator's possession, and such operator must have in such operator's possession, on such motor vehicle or other means of transport, such manifest document in completed form containing the information set forth in this section. Such operator must produce such manifest document for inspection at the request of a peace officer, acting pursuant to such peace officer's special duties, a police officer, any representative of the Department of Taxation and Finance or any other person authorized by law to inquire into or investigate the transportation of liquors into or in New York State. For purposes of this Subchapter, transporter means any person who or which has the use or control, or the right to the use or control, of any means of transportation used in transporting liquors. (For permission to use other than the prescribed manifest document form, see subdivision [f] of this section.)
(b)
(c)
(d) If, after the liquors are loaded by the transporter, there are changes with respect to the particulars contained on the manifest document and the transporter has knowledge of such changes, the manifest document must immediately be amended by the transporter to reflect such changes.
(e) Reproductions of the manifest document form prescribed by the Department of Taxation and Finance are permitted and are acceptable, provided that they are in the exact same format and if reproduced on paper, are of the same approximate size as the prescribed form. Format, as used in this section, refers to the content of information that is required to be included in the manifest and the organization or arrangement of such information. Reproductions may be made in hard copy or electronically. See Part 2402 of this Title for taxpayer record retention formats.
(f)
(g)
(h) The manifest document required pursuant to this section, and any records needed to verify the entries and accuracy of the manifest document, must be retained for a period of three years, and upon oral or written demand by the Commissioner of Taxation and Finance must be made available for use and inspection by the department.