N.Y. Comp. Codes R. & Regs. tit. 20 § 412.2
Tax Law, § 285-a
It is presumed that all motor fuel imported or caused to be imported into this State or produced, refined, manufactured, compounded, sold, received or possessed in this State by any person is subject to the tax required to be paid pursuant to article 12-A of the Tax Law and that such person is responsible for the payment of such tax. This presumption shall not apply to persons who purchase or receive motor fuel delivered directly into the ordinary fuel tank connected with the engine of a means of conveyance in order to propel it or motor fuel in containers of 10 gallons or less. The burden of proving that any motor fuel is not so subject to the tax required to be paid is upon the person so presumed to be responsible for the payment thereof.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 412.2