N.Y. VAT Law § 2401

§ 2401. Definitions. As used in this article, unless the context\nrequires otherwise:\n 1. "Governmental agency" means any agency of the state of New York and\nall municipalities within the state.\n 2. "All terrain vehicle" or "ATV" means an all terrain vehicle or ATV\nas defined in section twenty-two hundred eighty-one of this chapter.\n 3. "Owner" means any person having a title to an ATV. If an ATV is\nsold under a contract of conditional sale whereby the title remains in\nthe vendor, such vendor or his assignee shall not, after delivery of\nsuch ATV, be deemed an owner within the provisions of this section, but\nthe vendee or his assignee, upon receipt of possession thereof, shall be\ndeemed such owner notwithstanding the terms of such contract, until the\nvendor or his assignee shall retake possession. A person holding only a\nsecurity interest in an ATV shall not be deemed an owner unless such\nperson also has possession of such ATV.\n 4. "Operate" means to ride in or on, other than as a passenger, or use\nor control the operation of an ATV in any manner, whether or not said\nATV is under way.\n 5. "Operator" means every person who operates or is in actual physical\ncontrol of an ATV.\n 6. "Special event" shall mean an organized rally, race, exhibition or\ndemonstration of limited duration which is conducted according to a\nprearranged schedule and in which general public interest is manifested.\n 7. "Authorized emergency ATV" shall mean an ATV designated as such in\nwriting by the chief executive officer of any duly organized volunteer\nambulance company, fire department, or paid fire department, operated by\na member thereof and equipped with emergency lights as provided in\nsection twenty-four hundred six of this article.\n 8. "Authorized police ATV" shall mean an ATV operated by a police or\nother peace officer while engaged in the performance of his official\nduties within the area of his territorial jurisdiction.\n 9. "Authorized civil defense ATV" shall mean an ATV designated as such\nin writing by the chief executive officer of a municipality and operated\nby a member of a civil defense organization of the municipality and\nequipped with emergency lights as provided in section twenty-four\nhundred six of this article.\n 10. "Operation as emergency vehicle" shall mean the operation or\nparking of an authorized emergency ATV, police or civil defense ATV,\nincluding attendant equipment, displaying emergency lights as provided\nin section twenty-four hundred six of this article and which ATV is\nengaged in transporting a sick or injured person to the nearest medical\nfacility or appropriate site for transfer to an ambulance as defined in\narticle thirty of the public health law, transporting emergency medical\nservices, personnel and equipment to sick or injured persons, pursuing\nan actual or suspected violator of the law or responding to, or working\nor assisting at the scene of an accident, disaster, police call, alarm\nor other emergency but shall not include returning from such service.\n