New York Statutes

§ 428 — Records and reports of transportation

New York § 428
JurisdictionNew York
Law TAXTax
Art. 18Taxes On Alcoholic Beverages

This text of New York § 428 (Records and reports of transportation) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.Y. Tax § 428 (2026).

Text

§ 428. Records and reports of transportation.

1.Every person\ntransporting alcoholic beverages within this state, whether such\ntransportation originates within or without this state, when required by\nthe commissioner, shall keep a true and accurate record of all alcoholic\nbeverages so transported, showing such facts with relation to such\nalcoholic beverages and their transportation as the commissioner may\nrequire. Such record shall be open to inspection by the representatives\nof the department at any time and the commissioner may require from any\nsuch person returns of all or any part of the information shown by such\nrecords.\n 2. The operator of a motor vehicle, as such term is defined in\nsubdivision three of section two hundred eighty-two of this chapter, or\nany other means

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Related

In re 1,750 Cases of Liquor
166 Misc. 2d 739 (New York Supreme Court, 1995)
4 case citations
King Transportation Services, Inc. v. State
185 Misc. 2d 684 (New York State Court of Claims, 2000)
1 case citations
In re 8,662.5 Liters of Liquor
180 Misc. 2d 603 (New York Supreme Court, 1999)

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Bluebook (online)
New York § 428, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/TAX/428.