N.Y. VAT Law § 404-L

§ 404-l. Distinctive regional design plates. 1. On or after October\nfirst, nineteen hundred ninety-two, any person residing in this state\nshall, upon request, be issued a license plate with a distinctive\nregional design approved by the commissioner. The commissioner may also\nissue such distinctive plates with special numerals and/or letters\nrequested by the applicant. Application for said license plate shall be\nfiled with the commissioner in such form and detail as the commissioner\nshall prescribe.\n 2. A distinctive plate issued pursuant to this section shall be issued\nin the same manner as other number plates upon payment of the regular\nregistration fee prescribed by section four hundred one of this article\nprovided, however, that an additional annual service charge of\nthirty-one dollars and twenty-five cents shall be charged for such\nplates, and provided that a further additional annual service charge of\nthirty-one dollars and twenty-five cents shall be charged for any such\nplate containing specially requested numerals and/or letters. Provided,\nhowever, in lieu of the annual fee specified herein, the commissioner\nmay establish specific categories of plates for which an annual fee of\nnot less than eighteen dollars and seventy-five cents nor more than\nthirty-one dollars and twenty-five cents may be charged subject to the\napproval of the director of the division of the budget. Notwithstanding\nany inconsistent provision of this section, the difference collected\nbetween the annual service charge or fee set forth in this subdivision\nin effect on and after September first, two thousand nine and the annual\nservice charge or fee set forth in this subdivision in effect prior to\nsuch date shall be deposited to the credit of the dedicated highway and\nbridge trust fund.\n