N.Y. VAT Law § 404-V*5

* § 404-v. Issuance of distinctive "Discover Queens" license plates.\n1. Any person residing in this state shall, upon request, be issued a\ndistinctive "Discover Queens" license plate. The design of such\ndistinctive plate shall be developed by the commissioner in cooperation\nwith the Queens Tourism Council, a not-for-profit corporation organized\nand operated under the laws of this state, and recognized pursuant to\nsection one hundred sixty-three of the economic development law, and\nshall utilize the trademarked "Discover Queens" logo, as well as any\nother language or information appropriate to the promotion of tourism in\nthe Borough of Queens.\n 2. A distinctive "Discover Queens" 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. Each twenty-five dollars received as annual service charges under\nthis section shall be deposited to the credit of the New York state\n"Discover Queens fund" established pursuant to section ninety-seven-aa\nof the state finance law and shall be used for tourism promotion\nprojects pursuant to such section ninety-seven-aa within the county of\nQueens.\n 3. Provided, 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 plates.\n * NB There are 7 § 404-v's\n