N.Y. VAT. LAW § 109-a : NY Code - Section 109-A: Correction vehicle

Search N.Y. VAT. LAW § 109-a : NY Code - Section 109-A: Correction vehicle

Every vehicle operated in the city of New
  York by the New York city department of correction or the New York state
  department  of  correctional  services  while  engaged  in  an emergency
  operation.