N.Y. TAX Law § 286-A
This is the official text of N.Y. TAX Law § 286-A, part of New York’s TAX Law — part of the compiled statutory law of New York, published by the state as "TAX Law." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Records and reports of transportation of motor fuel and diesel motor fuel
Official statutory text
§ 286-a. Records and reports of transportation of motor fuel and\ndiesel motor fuel. Every person transporting motor fuel or diesel motor\nfuel within this state, whether such transportation originates within or\nwithout this state, when required by the commissioner, shall keep a true\nand accurate record of all motor fuel and diesel motor fuel so\ntransported, including ingredients which may be manufactured or\ncompounded into motor fuel or diesel motor fuel, showing such facts with\nrelation to such fuel and ingredients and their transportation as the\ncommissioner may require. Such record shall be open to inspection by the\nrepresentatives of the department at any time and the commissioner may\nrequire from any such person sworn returns of all or any part of the\ninformation shown by such records.\n
Status: in_force · Read it on the official government site
Need a lawyer in New York?
Find a New York lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.