N.Y. VAT Law § 1222

§ 1222. Persons riding on trucks. 1. No operator of any motor vehicle\ncommonly known as an auto truck shall operate such auto truck, nor shall\nthe owner thereof permit it to be operated, for a distance in excess of\nfive miles, while there is standing therein or thereon any person or\npersons in excess of one-third of the number of persons therein or\nthereon:\n a. Unless suitable seats are securely attached to the body of such\nauto truck;\n b. Unless side racks of at least three feet in height above the floor\nof such auto truck are securely attached; and\n c. Unless it shall have attached thereto a tail board or tail gate\nwhich is securely closed.\n The provisions of this subdivision shall not apply to persons or\ncorporations operating an agency or agencies for public service, who or\nwhich are subject to the jurisdiction, supervision and regulations\nprescribed by or pursuant to the public service law nor to their agents\nor employees when engaged in the business of such persons or\ncorporations.\n 2. No operator of any motor vehicle commonly known as an auto truck\nshall operate such auto truck, nor shall the owner thereof permit it to\nbe operated, in excess of five miles, while there are in excess of five\npersons under eighteen years of age in the body of such truck unless at\nleast one person over eighteen years of age also rides in the body of\nsaid truck.\n