Section 24-177. General requirements for fuel information tickets

(a) Each
  fuel information ticket shall contain the following statement signed  by
  the  shipper  of  the  fuel: "I hereby attest that I have shipped to the
  recipient named hereon the fuel specified in this ticket."
    (b) Copies of the fuel information ticket required to be  retained  by
  the  shipper of fuel by subdivision (c) of this section shall be kept at
  the shipper's place of business. The copy of the fuel information ticket
  required to be retained by the recipient of the fuel by subdivision  (c)
  of  this section shall be kept at his or her place of business or at the
  place where the delivery was received.
    (c) All records relating to the use  of  fuel,  or  the  distribution,
  storage  or transportation of fuel for use in the city of New York shall
  be retained for not less  than  one  year  and  shall  be  kept  readily
  available  at  all  times  during  business  hours for inspection by the
  department.
    (d) This section shall apply to all shipments of fuel  into  the  city
  and  it  shall be no defense to non-compliance that the shipment was not
  made pursuant to  a  sales  transaction  between  the  shipper  and  the
  recipient or that the shipper and the recipient are identical.