New York State Penal Code:
§ 400.00 Licenses to carry, possess, repair and dispose of firearms.
12. Records required of gunsmiths and dealers in firearms. Any person
licensed as gunsmith or dealer in firearms shall keep a record book
approved as to form, except in the city of New York, by the
superintendent of state police. In the record book shall be entered at
the time of every transaction involving a firearm the date, name, age,
occupation and residence of any person from whom a firearm is received
or to whom a firearm is delivered, and the calibre, make, model,
manufacturer's name and serial number, or if none, any other
distinguishing number or identification mark on such firearm. Before
delivering a firearm to any person, the licensee shall require him to
produce either a license valid under this section to carry or possess
the same, or proof of lawful authority as an exempt person pursuant to
section 265.20.