§ 286. Records to be kept by distributors and others. 1. Every person
who imports or causes to be imported into this state, or who produces,
refines, manufactures or compounds within this state, or who purchases
or sells in this state motor fuel or diesel motor fuel or ingredients
which may be manufactured or compounded into motor fuel or diesel motor
fuel, shall keep a complete and accurate record of all purchases and
sales, uses or other dispositions thereof and a complete and accurate
record of the number of gallons of motor fuel or diesel motor fuel or
such ingredients so imported, produced, refined, manufactured or
compounded. Every person who stores motor fuel or diesel motor fuel
shall keep a complete and accurate record of the identity of the person
for whom such fuel is stored, the quantity and type of fuel so stored,
the identity of the person to whom such fuel is released from storage
and the quantity and type of fuel so released. Such records shall be in
such form and contain such other information as the commissioner shall
prescribe. Said commissioner, by rule or regulation, also may require
the delivery of statements to purchasers with consignments of motor fuel
or diesel motor fuel or such ingredients, and prescribe the matters to
be contained therein. Such records and statements, unless required by
the commissioner to be preserved for a longer period, shall be preserved
for a period of three years and shall be offered for inspection at any
time upon oral or written demand by such commissioner or the
commissioner's duly authorized agents. The commissioner is hereby
further authorized to examine the equipment of any such person
pertaining to the storage, sale or delivery of such fuels, as well as
the stock of such fuels in the possession or control of such person. To
verify the amount of tax due under this article, each such person is
hereby directed and required to give to the commissioner or the
commissioner's duly authorized representatives, the means, facilities
and opportunity for such examinations as are herein provided for and
required. Nothing contained in this section shall be construed to
require the keeping for purposes of this article of a record of
purchases or sales of motor fuel or diesel motor fuel or such
ingredients at retail in small quantities (less than thirty gallons) or
of motor fuel or diesel motor fuel imported into this state in the tank
of a motor vehicle which supplies the fuel for its operation.

2. The commissioner of taxation and finance may, by regulation,
provide for the filing of monthly information returns by every person
required to maintain such records, as prescribed in subdivision one of
this section, which shall in all material respects reflect the
information required to be contained in such records. Such returns shall
be in such form and contain such other information as the commissioner
shall require. In addition, such commissioner shall be authorized to
require by regulation the keeping of records and the filing of
information returns or reports by any person registered as the owner
under the vehicle and traffic law of a motor vehicle using diesel motor
fuel which is operated on the public highways of this state and the
person having a registration issued pursuant to section four hundred
fifteen of the vehicle and traffic law in the case of a motor vehicle
operated under such registration.

3. The commissioner shall provide for the filing of monthly
information returns by every distributor and every person registered as
a "retail seller of aviation gasoline" required to maintain such
records, as prescribed in subdivision one of this section, which shall
in all material respects reflect the information required to be
contained in such records. Such returns shall be in such form and
contain such other information as the commissioner shall require,
provided, the commissioner shall permit the filing of such return on a
quarterly basis by distributors whose only sales of diesel motor fuel
are sales to consumers solely for the purposes described in subparagraph
(i) of paragraph (b) of subdivision three of section two hundred
eighty-two-a of this article and by persons registered under this
article as distributors of kero-jet fuel only.