New York Statutes

§ 121-D — Leased vehicle

New York·Law VAT Vehicle & Traffic·Title 1 Words and Phrases Defined
§ 121-d. Leased vehicle. A vehicle owned by a person engaged in the\nbusiness of renting or leasing vehicles which is rented or leased\nwithout a driver to a person other than the owner and is registered\neither in the name of the lessee or renter, or in the name of the owner,\nin a format prescribed by the commissioner.\n

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