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N.Y. VAT Law § 122-B

This is the official text of N.Y. VAT Law § 122-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.

Maximum performance speed

Official statutory text

§ 122-b. Maximum performance speed. For the purposes of article\nforty-eight-A of this chapter, maximum performance speed shall be the\ngreatest speed which can be attained and maintained by a limited use\nvehicle under conditions prescribed by the commissioner at the time of\nits manufacture, as certified by the manufacturer and filed with and\naccepted by the commissioner. The maximum performance speed of a limited\nuse vehicle shall remain as certified regardless of any modification\nmade to such vehicle after such certification.\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.