N.Y. Comp. Codes R. & Regs. tit. 20 § 68.4

Current through Register Vol. 46, No. 45, November 2, 2024

Section 68.4 - Manifest document requirement

Tax Law, § 428(2)

(a) When more than 90 liters of liquors are transported in New York State, the transporter must make or cause to be made, on a form prescribed by the Department of Taxation and Finance, a manifest document and must cause the operator of the motor vehicle or other means of transport to have in such operator's possession, and such operator must have in such operator's possession, on such motor vehicle or other means of transport, such manifest document in completed form containing the information set forth in this section. Such operator must produce such manifest document for inspection at the request of a peace officer, acting pursuant to such peace officer's special duties, a police officer, any representative of the Department of Taxation and Finance or any other person authorized by law to inquire into or investigate the transportation of liquors into or in New York State. For purposes of this Subchapter, transporter means any person who or which has the use or control, or the right to the use or control, of any means of transportation used in transporting liquors. (For permission to use other than the prescribed manifest document form, see subdivision [f] of this section.)

(b)

(1) In addition to any other information required by the department, a manifest document must contain the following information:

(i) the transporter's name, address, Federal employer identification number and State Liquor Authority number;

(ii) the type of transportation equipment (e.g., car, truck, etc.) and the vehicle identification number of such equipment;

(iii) the name and address of every person from whom the liquors were received, and where applicable, the State Liquor Authority number of each such person;

(iv) the date and, if different from subparagraph (iii), the place(s) of receipt of such liquors;

(v) the quantity of liquors received (in liters);

(vi) the name and address of every person to whom the liquors will be delivered, and where applicable, the State Liquor Authority number of each such person;

(vii) the date, approximate time and, if different from subparagraph (vi), the place(s) of delivery of the liquors;

(viii) the quantity of liquors delivered to each person (in liters); and

(ix) where the liquors are being imported into New York State, the name and address of the registered distributor importing or causing the liquors to be imported into the State, and that distributor's Department of Taxation and Finance registration number and State Liquor Authority number.

(2) The manifest document required by this section must be completed prior to the commencement of any transportation of liquors in this State and must be uniquely and consecutively numbered.

(c)

(1) With respect to multiple loadings or deliveries, a separate completed manifest document may be made relating to the liquors loaded or delivered at each location or site. Alternatively, multiple entries relating to each loading and delivery may be made on the manifest document prescribed by the department.

(2)

(i) In lieu of making multiple entries on the manifest document, there may be appended to the completed manifest document, prior to the commencement of any transportation:

(a) multiple sections of that part of the manifest document prescribed by the department which relates to the circumstance of each loading or delivery; or

(b) invoices which contain all of the information required by such part of the manifest document which relates to the circumstance of each loading or delivery.

(ii) Each such section or invoice, as the case may be, in conjunction with the original manifest document must contain all of the information required by this section. Each such section or invoice is an integral part of the manifest document and must reflect the manifest document number to which it is appended.

(d) If, after the liquors are loaded by the transporter, there are changes with respect to the particulars contained on the manifest document and the transporter has knowledge of such changes, the manifest document must immediately be amended by the transporter to reflect such changes.

(e) Reproductions of the manifest document form prescribed by the Department of Taxation and Finance are permitted and are acceptable, provided that they are in the exact same format and if reproduced on paper, are of the same approximate size as the prescribed form. Format, as used in this section, refers to the content of information that is required to be included in the manifest and the organization or arrangement of such information. Reproductions may be made in hard copy or electronically. See Part 2402 of this Title for taxpayer record retention formats.

(f)

(1) Notwithstanding the requirement contained in subdivision (a) of this section with respect to the making and carrying of a manifest document in the format prescribed by the Department of Taxation and Finance, transporters may apply in writing to the department for permission to use a manifest document in a format different from the prescribed form. The particular format of the manifest document requested for use (for example, an invoice) must accompany the application and must be approved by the department prior to its use. Applications for permission to use an alternative format shall be submitted to the New York State Tax Department, Office of Tax Enforcement.

(2) In all cases, no modification will be permitted if the department finds that the administration or the enforcement of the alcoholic beverage taxes on liquors under article 18 of the Tax Law or subchapter 5 of chapter 20 of title 11 of the Administrative Code of the City of New York is in any manner hindered or placed in jeopardy.

(g)

(1) The absence of a manifest document prescribed by this section gives rise to the presumption that the liquors being transported are being imported or caused to be imported into this State for sale or use in the State by a person other than a registered distributor.

(2) The absence of the place of delivery of the liquors on the manifest document with respect to liquors being imported into the State gives rise to the presumption that such liquors are being imported for sale or use in this State.

(3)

(i) The absence of the name of a registered distributor on the manifest document with respect to liquors being imported into the State gives rise to the presumption that such liquors are being imported or caused to be imported into the State for sale or use in the State by a person other than a registered distributor.

(ii) Except for liquor distributors importing under the special two-week permit, the names of all registered distributors of liquors will be contained in the current listings of liquor distributors prepared by the Department of Taxation and Finance. The department will periodically make available such a listing to all transporters importing liquors into the State and to all registered liquor distributors. Additionally, the department will make available listings of distributors whose registration has been cancelled or suspended.

(4) See article 37 of the Tax Law for criminal penalties, and seizure and forfeiture provisions pertaining to the importation of liquors into New York State for sale or use in the State by a person other than a registered distributor.

(h) The manifest document required pursuant to this section, and any records needed to verify the entries and accuracy of the manifest document, must be retained for a period of three years, and upon oral or written demand by the Commissioner of Taxation and Finance must be made available for use and inspection by the department.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 68.4