N.Y. VAT. LAW § 101-c : NY Code - Section 101-C: B-train assembly

Search N.Y. VAT. LAW § 101-c : NY Code - Section 101-C: B-train assembly

A rigid frame extension attached to the
  rear     frame     of     the     first      semitrailer,      in      a
  tractor-semitrailer-semitrailer  combination  of  vehicles, which allows
  for a fifth wheel connection point for the second semitrailer.


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