N.Y. VAT Law § 308-A

§ 308-a. Mandatory reporting. If any motor vehicle is presented for\ninspection at a licensed official inspection station, and such vehicle\nhas been altered, a vehicle commonly referred to as a "stretch\nlimousine", so as to add seating capacity beyond that provided by the\noriginal manufacturer by way of an extended chassis, lengthened wheel\nbase, or an elongated seating area, and in the case of a truck, has been\nmodified to transport passengers, such licensed official inspection\nstation shall refuse inspection for such vehicle and promptly report\nsuch vehicle to the commissioner in a form and manner prescribed by such\ncommissioner. Provided, however, that the provisions of this section\nshall not apply to any altered motor vehicle for which the department of\ntransportation has issued an exemption letter pursuant to paragraph\nthree of subdivision (f) of part 79.20 of title fifteen of the codes,\nrules, and regulations of the state of New York and that is in\ncompliance with part 567 of title forty-nine of the code of federal\nregulations.\n