N.Y. Comp. Codes R. & Regs. tit. 20 § 417.2

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

Section 417.2 - Manifest requirements

Tax Law, § 286-b

(a)

(1) Whenever motor fuel is transported in New York State, the transporter must make or cause to be made, on the appropriate form prescribed by the department a uniform manifest and must cause the master or other person in charge of the barge, tanker or other vessel transporting motor fuel, the operator of the motor vehicle transporting motor fuel or the operator of the pipeline through which the motor fuel is being transported to have in his possession, and such master or other person, motor vehicle operator or pipeline operator must have in his possession, on such vessel or in such motor vehicle or main control building of such pipeline in the State, such manifest in completed form containing the information set forth in section 417.1 of this Part and such additional information required by this section and section 417.3 of this Part. Such master or other persons must produce such manifest for inspection at the request of a representative of the Department of Taxation and Finance or a police or peace officer.

(2) The Department of Taxation and Finance shall prescribe two forms for purposes of the uniform manifest requirements of this section. One such form must be used for the transportation of motor fuel in New York State from points of origin within the State, and the second form must be used for the transportation of motor fuel in New York State from points of origin outside this State. The manifests required by this section must be completed prior to the commencement of any transportation of motor fuel in this State and must be uniquely and consecutively numbered.

(b)

(1) With respect to multiple loadings or deliveries, a separate completed manifest may be made relating to the motor fuel loaded or offloaded at each terminal, account or site. Multiple entries relating to each loading and offloading may be made on a completed manifest prescribed by the department for such purpose.

(2) In lieu of a separate completed manifest for each loading or delivery of motor fuel, or a completed manifest containing multiple entries, under such terms and conditions as the Department of Taxation and Finance shall prescribe within the uniform manifest:

(i) multiple sections of the form or forms prescribed by the department regarding the circumstances of each loading or delivery; or

(ii) loading tickets, delivery tickets or invoices which contain all of the information required in such sections; may, prior to the commencement of any transportation of motor fuel, be appended to an original manifest which otherwise contains all of the required information with respect to the transportation of such motor fuel. Each such section, loading ticket, delivery ticket and invoice in conjunction with the original manifest must contain all of the information required by this section. Such sections, loading or delivery tickets and invoices are integral parts of the manifest and such sections must reflect the manifest number and a consecutive alphabetical suffix.

(c) Where motor fuel is being imported for use, distribution, storage or sale in the State, the manifest must indicate the name of the person importing or causing such fuel to be imported. Such person's name must be contained in the current listing of registered distributors prepared by the department. The department will periodically make available to all licensed importing transporters, licensed terminal operators (see Part 418 of this Title) and registered distributors a current listing of every registered distributor. Additionally, the department will make available listings of distributors whose registration has been cancelled or suspended.

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

(e) Reproductions of the official uniform manifest forms are permitted and are acceptable, provided that they are facsimiles of the official forms in the exact same formats and if reproduced on paper, are of the same approximate size as the official forms. Formats, as used in this section, refers to the content of information that is required to be included in the manifests 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) Notwithstanding the requirement contained in subdivision (a) of this section with respect to the making and carrying of a manifest in the formats of the uniform manifest forms:

(1) In the case of movements of motor fuel by truck or other motor vehicle from sources within the State, transporters may apply, in writing, to the Department of Taxation and Finance for permission to use, for such movements only, a manifest in a format different from the format of the prescribed uniform manifest form. The particular format must accompany the application and must be approved by the department prior to its use. Applications for permission to use a form other than that of the prescribed uniform manifest form may be submitted to:

New York State Tax Department

Office of Tax Enforcement

Building 9

W.A. Harriman Campus

Albany, NY 12227

(2) In the case of movements of motor fuel by truck or other motor vehicle into or through New York State movements other than as described in paragraph (1) of this subdivision, transporters who can demonstrate impossibility of compliance with the requirements of subdivision (a) of this section with respect to the making and carrying of the uniform manifest or other compelling necessity may apply in writing to the Department of Taxation and Finance for permission to use (for such movements of motor fuel) a manifest in a format different from the format of the prescribed uniform manifest form. The particular format must accompany the application and must be approved by the department prior to its use. Applications may be submitted to:

New York State Tax Department

Office of Tax Enforcement

Building 9

W.A. Harriman Campus

Albany, NY 12227

(3) In the case of movements of motor fuel into, through or within this State by pipeline, the Department of Taxation and Finance may grant permission to use a manifest in a format different from the uniform manifest forms if the manifest documents and other records and procedures of the pipeline meet the approval of the department. Such documents must at all times be available to department personnel for immediate inspection.

(4) In all cases, no modification will be permitted unless the department finds that the administration and the enforcement of the taxes on motor fuel under articles 12-A and 28 and pursuant to the authority of article 29 of the Tax Law are not in any manner being placed in jeopardy.

(g)

(1) The absence of a manifest required by this section gives rise to the presumption that the motor fuel being transported is intended for use, distribution, storage or sale in this State and is being imported or caused to be imported by a person other than a registered distributor.

(2) The absence of the place of delivery of the motor fuel on the manifest with respect to motor fuel being imported into the State gives rise to the presumption that such fuel is being imported for use, distribution, storage or sale in this State.

(3) The absence of the name of a registered distributor on the manifest with respect to imported motor fuel for use, distribution, storage or sale in the State gives rise to the presumption that such motor fuel is being imported or caused to be imported by a person other than a registered distributor.

(h) All of the provisions of this Title with respect to the manifest and any requirements relating thereto shall apply to all automotive fuel, with the same force and effect as if the language in such provisions and requirements had expressly referred to automotive fuel, transporters of such fuel and to any distributor registered for purposes of article 12-A of the Tax Law, except to the extent that any such provision or requirement is contrary to such law. In the case of automotive fuel other than motor fuel (i.e., diesel motor fuel) transported from a source within this State, in addition to any other information required to be set forth in the manifest, such manifest must indicate the name and diesel motor fuel registration number of the distributor.

(i) In addition to any other requirements imposed by statute or regulation, every barge, tanker or other vessel used to transport motor fuel in New York State's jurisdiction must be plainly and visibly marked on both sides thereof, and above the waterline, with the word gasoline or any other appropriate name of the motor fuel being transported. Such markings must be in letters at least eight inches high and of proportionate width. Where a single product, such as gasoline, is not consistently transported, the inclusive terms motor fuel or diesel motor fuel may be so marked depending upon the nature of the product transported.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 417.2