N.Y. VAT. LAW § 403-b : NY Code - Section 403-B: Sales of special number or distinctive license plates by certain dealers

Search N.Y. VAT. LAW § 403-b : NY Code - Section 403-B: Sales of special number or distinctive license plates by certain dealers

1. A dealer, retail dealer, new motor vehicle dealer or
  qualified dealer holding a certificate of registration  issued  pursuant
  to  section  four  hundred  fifteen of this title shall be authorized to
  obtain or order special number  or  distinctive  license  plates  for  a
  purchaser  of  a vehicle from such dealer in return for a processing fee
  not to exceed five dollars. Such dealer shall not be required to  secure
  a license pursuant to section three hundred ninety-five of this chapter.
    2.  The  commissioner  is  hereby  authorized  to promulgate rules and
  regulations necessary  to  implement  the  provisions  of  this  section
  including,  but  not  limited  to,  the provision of a credit for number
  plates or other interim or temporary plates issued  in  advance  of  the
  receipt  of the special number or distinctive plate, and the requirement
  that dealers authorized by this section disclose the initial and  annual
  fees  applicable  to  any special number and distinctive plates that are
  ordered. The processing  fee  authorized  in  subdivision  one  of  this
  section  shall  apply  only upon orders of special or distinctive plates
  and shall be in  addition  to  any  other  fee  or  fees  authorized  by
  regulation  and  charged  by  such  dealers  for obtaining motor vehicle
  registrations and/or titles.