N.Y. Comp. Codes R. & Regs. tit. 20 § 471.8
Current through Register Vol. 46, No. 53, December 31, 2024
Tax Law, § 504(6)
A motor vehicle owned and operated by any fire company or fire department, as defined in section three of the Volunteer Firemen's Benefit Law, is exempt.
N.Y. Comp. Codes R. & Regs. Tit. 20 § 471.8