N.Y. VAT. LAW § 125-a : NY Code - Section 125-A: Off-highway motorcycle

Search N.Y. VAT. LAW § 125-a : NY Code - Section 125-A: Off-highway motorcycle

Off-highway   motorcycle   is   a
  motorcycle which is not equipped in conformity with  the  provisions  of
  section three hundred eighty-one of this chapter, would not, if properly
  equipped, qualify as a limited use motorcycle, and which is manufactured
  and sold for operation primarily on off-highway trails or in off-highway
  competitions and only incidentally operated on public highways.