N.Y. VAT Law § 404-Q*2

* § 404-q. Distinctive plates for the council on the arts. 1. Any\nperson residing in this state shall, upon request, be issued a\ndistinctive "Council on the Arts" license plate of a design approved by\nthe commissioner. Application for said license plate shall be filed with\nthe commissioner in such form and detail as the commissioner shall\nprescribe.\n 2. A distinctive council on the arts plate issued pursuant to this\nsection shall be issued in the same manner as other number plates upon\nthe payment of the regular registration fees prescribed by section four\nhundred one of this article; provided, however, that an additional\nannual service charge of twenty-five dollars shall be charged for such\nplate. All monies received as annual service charges under this section\nshall be deposited to the credit of the arts capital revolving fund\nestablished pursuant to section ninety-seven-z of the state finance law;\nprovided, however, that one year after the effective date of this\nsection, funds in the amount of five thousand dollars, or so much\nthereof as may be available shall be allocated from such fund to the\ndepartment to offset costs associated with the production of such\nlicense plate.\n * NB There are 2 § 404-q's\n