Internal prototype — noindexed, not linked from public navigation yet.

N.Y. VAT Law § 122-C

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

Mobile home or manufactured home

Official statutory text

§ 122-c. Mobile home or manufactured home. A structure, transportable\nin one or more sections, which in the traveling mode, is eight body feet\nor more in width or forty body feet or more in length, or when erected\non site, is three hundred twenty or more square feet, and which is built\non a permanent chassis and designed to be used as a dwelling with or\nwithout a permanent foundation when connected to required utilities, and\nincludes the plumbing, heating, air-conditioning and electrical systems\ncontained therein.\n

Status: in_force · Read it on the official government site

Need a lawyer in New York?

Find a New York lawyer
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.