N.Y. VAT. LAW § 121-b : NY Code - Section 121-B: Limited use motorcycle

Search N.Y. VAT. LAW § 121-b : NY Code - Section 121-B: Limited use motorcycle

A limited use vehicle having only two
  or  three  wheels, with a seat or saddle for the operator. A limited use
  motorcycle having a maximum performance speed, of more than thirty miles
  per hour but not more than forty miles per  hour  shall  be  a  class  A
  limited  use  motorcycle.  A  limited  use  motorcycle  having a maximum
  performance speed of more than twenty miles per hour but not  more  than
  thirty  miles  per  hour,  shall  be a class B limited use motorcycle. A
  limited use motorcycle having a maximum performance speed  of  not  more
  than twenty miles per hour shall be a class C limited use motorcycle.