§ 286-b. Transportation of motor fuel or diesel motor fuel; manifest required. 1. The master or other person in charge of any barge, tanker or other vessel in which motor fuel or diesel motor fuel is being transported over any of the navigable waters of this state, the operator of a motor vehicle in which motor fuel or diesel motor fuel is being transported in this state, or the operator of a pipeline through which motor fuel or diesel motor fuel is being transported in this state, other than motor fuel or diesel motor fuel being transported for use in operating the engine which propels such vessel or motor vehicle, as the case may be, must have in his or her possession a manifest which shows the name and address of the person from whom such fuel was received by him or her and the place of receipt of such fuel and the name and address of every person to whom he or she is to make delivery of the same and the place of delivery, together with the number of gallons to be delivered to each such person, and, if such fuel is being imported into the state in such vessel, motor vehicle or pipeline for use, storage, distribution or sale in the state, the name of the distributor importing or causing such fuel to be imported into the state and such other information as the commissioner may require pursuant to rule or regulation, and shall at the request of a peace officer, acting pursuant to his or her special duties, a police officer, any representative of the department or any other person authorized by law to inquire into or investigate the transportation of such fuel, produce such manifest for inspection. The person causing the operation of such vessel, motor vehicle or pipeline shall be responsible to cause the operator of such vessel, motor vehicle or pipeline to keep in his or her possession on such vessel, in such motor vehicle or in the main control building of such pipeline in this state the manifest required by this section. The absence of the manifest required by this section shall give rise to a presumption that the motor fuel or diesel motor fuel being transported is intended for sale, use, distribution or storage in this state and is being imported or caused to be imported by other than a registered distributor. Moreover, the absence of (1) the place of delivery of motor fuel or diesel motor fuel on the manifest with respect to motor fuel or diesel motor fuel being imported into the state shall give rise to a presumption that such fuel is being imported into the state for use, distribution, storage or sale in the state and (2) the name of a registered distributor on the manifest with respect to motor fuel or diesel motor fuel being imported into the state for use, distribution, storage or sale in the state shall give rise to a presumption that such fuel is being so imported or caused to be imported by other than a registered distributor. Every barge, tanker or other vessel so used for the transportation of motor fuel must be plainly and visibly marked on both sides thereof and above the water line with the word "Gasoline," or other name of the motor fuel being transported, in letters at least eight inches high and of corresponding appropriate width, or must be identified as prescribed by the commissioner pursuant to rule or regulation. The master or person in charge of such barge, tanker or other vessel, as well as the owners thereof, shall be guilty of a violation of this section if such barge, tanker or other vessel is not so marked.

2. The commissioner may, by regulation provide for the form and content of the manifest required for motor and diesel motor fuel and for the filing of monthly information returns by every person required to maintain records, described in subdivision one of this section, which shall in all material respects reflect the information required to be contained in such records. Such returns shall be in such form and contain such other information as the commissioner shall require.