N.Y. VAT Law § 413

§ 413. Reciprocity agreements for the recognition of the agricultural\ntruck registration class. The commissioner is authorized and empowered\nto enter into a reciprocal agreement or agreements on behalf of the\nstate with the duly authorized representatives of any state of the\nUnited States, the District of Columbia, or a state or province of a\nforeign country, or territory or possession of either the United States\nor of a foreign country, to effectuate the reciprocal recognition by\nthese jurisdictions of the New York state agricultural truck\nregistration class as set forth in schedule E of subdivision seven of\nsection four hundred one of this title. The commissioner is granted, as\npart of any such reciprocal agreement or agreements, the authority to\nrecognize the equivalent motor vehicle registration class of other\njurisdictions which are parties to any such agreement or agreements as\nbeing a fully reciprocal agricultural truck registration class within\nthe state of New York. Provided, however, that nothing contained in this\nsection shall be deemed to supersede any of the provisions of section\ntwo hundred fifty of this chapter applicable to agricultural trucks.\n