N.Y. VAT. LAW § 128 : NY Code - Section 128: Owner

Search N.Y. VAT. LAW § 128 : NY Code - Section 128: Owner

A person, other than a lien holder, having the property
  in or title to a vehicle or vessel. The term includes a person  entitled
  to  the  use and possession of a vehicle or vessel subject to a security
  interest in another person and also includes any lessee or bailee  of  a
  motor  vehicle or vessel having the exclusive use thereof, under a lease
  or otherwise, for a period greater than thirty days.