New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter III - Fuel and Carrier Taxes
Subchapter C - Truck Mileage and Fuel Use Taxes
Article 2 - Truck Mileage Tax
Part 483 - Records
Section 483.7 - Automotive fuel carrier manifest
Universal Citation: 20 NY Comp Codes Rules and Regs ยง 483.7
Current through Register Vol. 46, No. 12, March 20, 2024
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.
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