N.Y. VAT Law § 404-U*3

* § 404-u. Distinctive gift of life license plates. 1. Any person\nresiding in this state shall upon request be issued a distinctive\nlicense plate bearing the words "Life Pass It On". Application for said\nlicense plates shall be filed with the commissioner in such form and\ndetail as the commissioner shall prescribe.\n 2. Any distinctive plate issued pursuant to this section shall be\nissued in the same manner as other number plates upon the payment of the\nregular registration fee prescribed by section four hundred one of this\narticle provided, however, that an additional annual service charge of\ntwenty-five dollars shall be charged for such plate. Twenty dollars of\neach such twenty-five dollar annual service charge shall be deposited to\nthe credit of the "life pass it on trust fund" established pursuant to\nsection ninety-five-d of the state finance law and shall be used for\nresearch and education programs approved by the commissioner of health.\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 to the department to\noffset costs associated with the production of such license plates.\n * NB There are 4 § 404-u's\n