N.Y. VAT Law § 415-C

§ 415-c. Sale of salvaged inflatable restraint systems; restrictions.\n1. On and after January first, nineteen hundred ninety-seven, prior to\noffering any salvaged inflatable restraint system for sale such salvaged\ninflatable restraint system part indentification number and the vehicle\nidentification number of the vehicle from which the salvaged inflatable\nrestraint system was taken shall be referred to a nationally recognized\ntheft index bureau approved by the commissioner, in consultation with\nthe superintendent of financial services, for the purposes of\ndetermining prior to sale that neither the salvaged inflatable restraint\nsystem nor the motor vehicle were stolen, as determined at the time of\ninquiry. The sales invoice shall state the date and the result of the\ninquiry to such theft index bureau.\n 2. On and after March first, nineteen hundred ninety-nine, prior to\noffering any salvaged inflatable restraint system for sale such salvaged\ninflatable restraint system shall be certified according to standards\nestablished by a nationally recognized testing, engineering and research\nbody approved by the commissioner in consultation with the\nsuperintendent of financial services.\n