N.Y. VAT. LAW § 102 : NY Code - Section 102: Bicycle

Search N.Y. VAT. LAW § 102 : NY Code - Section 102: Bicycle

Every two or three wheeled device upon which a person
  or persons may ride, propelled by human power through a belt, a chain or
  gears, with such wheels in a tandem or tricycle, except  that  it  shall
  not  include  such a device having solid tires and intended for use only
  on a sidewalk by pre-teenage children.


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