Section 403-B - Sales of special number or distinctive license plates by certain dealers1. 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.N.Y. Veh. and Traf. Law § 403-B