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This entry was published on 2014-09-22
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SECTION 286-A
Records and reports of transportation of motor fuel and diesel motor fuel
Tax (TAX) CHAPTER 60, ARTICLE 12-A
§ 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.