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This entry was published on 2014-09-22
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SECTION 428
Records and reports of transportation
Tax (TAX) CHAPTER 60, ARTICLE 18
§ 428. Records and reports of transportation. 1. Every person
transporting alcoholic beverages 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 alcoholic
beverages so transported, showing such facts with relation to such
alcoholic beverages 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 returns of all or any part of the information shown by such
records.

2. The operator of a motor vehicle, as such term is defined in
subdivision three of section two hundred eighty-two of this chapter, or
any other means of transport of liquors in which more than ninety liters
of liquors is being transported in this state must have in his or her
possession a manifest, invoice or other document which shows the name
and address of the person from whom such liquors were received and the
date and place of receipt of such liquor and the name and address of
every person to whom such operator is to make delivery of the same and
the place of delivery, together with the number of liters to be
delivered to each person, and, if such liquor is being imported into the
state in such motor vehicle or such other means of transport, the name
of the distributor importing or causing such liquors to be imported into
the state and such other information as the commissioner may require
pursuant to rule or regulation. Every operator of such motor vehicle or
such other means of transport shall at the request of a peace officer,
acting pursuant to his special duties, a police officer, any
representative of the department or any other person authorized by law
to inquire into or investigate the transportation of such liquors,
produce such manifest, invoice or other document for inspection. The
person causing the operation of such motor vehicle or such other means
of transport shall be responsible to cause the operator to keep in such
operator's possession in such motor vehicle or such other means of
transport the manifest, invoice or other document required by this
section. The absence of the manifest, invoice or other document required
by this section shall give rise to a presumption that the liquors being
transported are being imported or caused to be imported into this state
for sale or use therein by other than a registered distributor.
Moreover, the absence of (1) the place of delivery of liquors on the
manifest, invoice or other document with respect to liquors being
imported into the state shall give rise to a presumption that such
liquors are being imported into the state for sale or use in the state
and (2) the name of a registered distributor on the manifest, invoice or
other document with respect to liquors being imported into the state
shall give rise to a presumption that such liquors are being so imported
or caused to be imported into this state, for sale or use therein, by
other than a registered distributor. Such presumptions may be rebutted
by the introduction of substantial evidence to the contrary.