N.Y. VAT. LAW § 106-a : NY Code - Section 106-A: Civil defense emergency vehicle

Search N.Y. VAT. LAW § 106-a : NY Code - Section 106-A: Civil defense emergency vehicle

Every communications vehicle
  and  rescue  vehicle owned by the state, a county, town, city or village
  and operated for civil defense purposes and equipped  and  marked  as  a
  civil  defense  emergency communications or rescue vehicle in compliance
  with the rules and regulations of the state civil defense commission.