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N.Y. VAT Law § 105-B

This is the official text of N.Y. VAT Law § 105-B, part of New York’s VAT Law — part of the compiled statutory law of New York, published by the state as "VAT Law." Browse the sections below, each linked to its official government source.

Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.

Certificate of registration

Official statutory text

§ 105-b. Certificate of registration. Any document or other indicia of\nregistration, other than number plates or tags required to be affixed to\nsuch number plates or to the vehicle itself, in a form and name\nprescribed by the commissioner, which identifies the vehicle described\nthereon and indicates that such vehicle is registered pursuant to the\nprovisions of this chapter.\n

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.