N.Y. VAT Law § 2124

§ 2124. Suspension or revocation of certificates. (a) (1) The\ncommissioner shall suspend or revoke a certificate of title, upon notice\nand reasonable opportunity to be heard in accordance with section two\nthousand one hundred twenty-seven, when authorized by any other\nprovision of law, including but not limited to subdivision (e) of\nsection two thousand one hundred eighteen of this article, or if he\nfinds:\n (i) The certificate of title was fraudulently procured or erroneously\nissued, or\n (ii) The vehicle has been scrapped, dismantled or destroyed.\n * (2) Notwithstanding any other provision of law, the commissioner\nshall not suspend or revoke a certificate of title to a vehicle which is\na mobile home or manufactured home by reason of the fact that, at any\ntime, in any manner, it shall have become attached to realty.\n * NB Effective until December 12, 2026\n * (2) Except as provided in section twenty-one hundred seventeen-b and\nsubdivision (e) of section twenty-one hundred eighteen of this article,\nthe commissioner shall not suspend or revoke a certificate of title to a\nmanufactured home by reason of the fact that, at any time, in any\nmanner, it shall have become attached to real property.\n * NB Effective December 12, 2026\n (b) Suspension or revocation of a certificate of title does not, in\nitself, affect the validity of a security interest noted on it.\n (c) When the commissioner suspends or revokes a certificate of title,\nthe owner or person in possession of it shall, immediately upon\nreceiving notice of the suspension or revocation, mail or deliver the\ncertificate to the commissioner.\n (d) The commissioner may seize and impound any certificate of title\nwhich has been suspended or revoked.\n (e) A certificate of title may be temporarily suspended pending a\nhearing.\n