N.Y. VAT. LAW § 100-a : NY Code - Section 100-A: Access highway

Search N.Y. VAT. LAW § 100-a : NY Code - Section 100-A: Access highway

Any  highway  providing  access  between  a
  qualifying highway, as defined in section one hundred  thirty-four-a  of
  this  article,  and  terminals,  facilities for food, fuel, repairs, and
  rest and, in addition, for points of loading and unloading for household
  goods carriers as such highways are designated by  the  commissioner  of
  transportation  pursuant to section sixteen hundred twenty-seven of this
  chapter.