N.Y. VAT Law § 417

§ 417. Certificates by retail dealers on sales of second hand motor\nvehicles. Upon the sale or transfer of title by a retail dealer of any\nsecond hand motor vehicle, intended for use by the buyer, his agent or\nrepresentative upon the public highways, the vendor shall execute and\ndeliver to the vendee an instrument in writing, in a form prescribed by\nthe commissioner, in which shall be given the make, year of manufacture\nand identification number of the said motor vehicle, the name and\naddress of the vendee, and the date of delivery to the vendee. Such\nnotice shall also contain a certification that said motor vehicle\ncomplies with such requirements of this chapter as shall be specified by\nthe commissioner and that it is in condition and repair to render, under\nnormal use, satisfactory and adequate service upon the public highway at\nthe time of delivery. It shall also certify that such vehicle complies\nwith the equipment requirements in section four hundred nineteen-a of\nthis article.\n The failure of the vendor to deliver to the vendee the certificate\nrequired by this section or delivery of a false certificate knowing the\nsame to be false or misleading or without making an appropriate\ninspection to determine whether the contents of such certificate are\ntrue shall constitute a violation of this section. The delivery of a\nfalse certificate shall raise presumption that such certificate was\nissued without an appropriate inspection.\n This section shall not apply to a motor vehicle transferred to a\nlessee, a family member of a lessee, or an employee of a lessee, who has\nhad possession of the vehicle for a period of one hundred twenty days or\nmore under a lease.\n