N.Y. Comp. Codes R. & Regs. tit. 20 § 561.4
Tax Law, § 1132(h)
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 prepaid pursuant to section 1102 of the Tax Law, and that such person is responsible for the prepayment. This presumption shall not apply to motor fuel delivered into the ordinary fuel tank connected with the engine of a means of conveyance in order to propel it, or in containers of 10 gallons or less. The burden of proof that any motor fuel is not so subject to the prepaid tax required to be paid shall be upon the person so presumed to be responsible for the payment thereof.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 561.4