N.Y. VAT Law § 404-V

* § 404-v. Distinctive plates for water rescue team members. 1. Any\nmember of a water rescue team shall, upon request, be issued a license\nplate bearing the emblem and words "New York State" on the top of the\nlicense plate and "Water Rescue" on the bottom of the license plate. A\ndive flag shall be included on the face of the distinctive plate.\nApplication for said license plate shall be filed with the commissioner\nin such form and detail as the commissioner shall prescribe and shall be\nverified annually by the applicant.\n 2. The distinctive plate authorized in subdivision one of this section\nshall be issued upon proof, satisfactory to the commissioner, that the\napplicant is presently an active member of a water rescue team and shall\nbe surrendered upon the separation from a water rescue team.\n 3. 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\ntwenty-five dollars shall be charged for such plate. Such annual service\ncharge shall be deposited to the credit of the New York state water\nrescue team awareness and research fund established pursuant to section\nninety-five-f of the state finance law and shall be used for water team\nrescue awareness and research projects approved by the office of parks,\nrecreation and historic preservation. Provided, however, that one year\nafter the effective date of this section funds in the amount of five\nthousand dollars, or so much thereof as may be available, shall be\nallocated to the department to offset costs associated with the\nproduction of such license plates.\n * NB There are 7 § 404-v's\n