N.Y. VAT Law § 2117-A

* § 2117-a. Surrender of manufacturer's certificate of origin to a\nmanufactured home. (a) The owner or owners of a manufactured home who\npossess the manufacturer's certificate of origin to the manufactured\nhome that is affixed to a permanent foundation as provided in\nsubdivision (a) of section three hundred forty-four-b of the real\nproperty law, or which the owner or owners intend to affix to a\npermanent foundation, may surrender the manufacturer's certificate of\norigin to the manufactured home to the commissioner by filing with the\ncommissioner an application for surrender of the manufacturer's\ncertificate of origin containing or accompanied by:\n (1) the name, residence and mailing address of the owner;\n (2) a description of the manufactured home including, so far as the\nfollowing data exists: the name of the manufacturer, the make, the model\nname, the model year, the dimensions, and the vehicle identification\nnumber or numbers of the manufactured home and whether it is new or\nused, and any other information the commissioner requires;\n (3) the date of purchase by the owner of the manufactured home, the\nname and address of the person from whom the home was acquired and the\nnames and addresses of any lienholders in the order of apparent\npriority;\n (4) a statement signed by the owner, stating either, (i) any facts or\ninformation known to the owner that could reasonably affect the validity\nof the title of the manufactured home or the existence or non-existence\nof security interests in or lien on it; or (ii) that no such facts or\ninformation are known to the owner;\n (5) the recorded original affidavit of affixation as provided by\nparagraph (iii) of subdivision (a) of section three hundred forty-four-b\nof the real property law;\n (6) the original manufacturer's certificate of origin;\n (7) the name and mailing address of each person wishing written\nacknowledgment of surrender from the commissioner; and\n (8) any other information and documents the commissioner reasonably\nrequires to identify the owner of the manufactured home and to enable\nthe commissioner to determine whether the owner satisfied the\nrequirements of subdivision (a) of section three hundred forty-four-b of\nthe real property law and the owner is entitled to surrender the\nmanufacturer's certificate of origin and the existence or non-existence\nof security interests in the manufactured home.\n (b) When satisfied as to its genuineness and regularity of the\nsurrender of the manufacturer's certificate of origin to a manufactured\nhome and upon satisfaction of the requirements of subdivision (a) of\nthis section, the commissioner shall cancel the manufacturer's\ncertificate of origin and update the commissioner's records in\naccordance with the provisions of subdivisions (g) and (h) of section\ntwenty-one hundred seven of this article and provide written\nacknowledgment of compliance with the provisions of this section to each\nperson identified in paragraph seven of subdivision (a) of this section.\n (c) Upon satisfaction of the requirements of this section a\nmanufactured home shall be conveyed and encumbered as provided in\nsection three hundred forty-four-g of the real property law.\n (d) Upon written request, the commissioner shall provide written\nacknowledgment of compliance with the provisions of this section.\n * NB Effective December 12, 2026\n