N.Y. Comp. Codes R. & Regs. tit. 15, § 103.2 – Registration procedures.

(1) For a new ATV, acceptable evidence of ownership shall consist of a manufacturer's statement or certificate of origin.
(2) For any ATV which was previously registered in this State or in any other jurisdiction, acceptable evidence of ownership shall consist of the previous registration or title or other ownership document issued for it.
(3) For any ATV not covered by paragraph (1) or (2) of this subdivision, acceptable evidence of ownership shall consist of a properly completed affidavit of ownership on a form provided by the department.
(4) Manufacturer's statement or certificate of origin. A manufacturer's statement or certificate of origin must be issued by the manufacturer of the ATV, or by a duly designated agent of such manufacturer, and must contain at least the following: identification as a certificate or statement of origin, the name and address of the manufacturer, the date of the statement or certificate, an identifying number, the identification number of the ATV, the year, make and model of the ATV, the name and address of the distributor or dealer to whom the ATV has been transferred, a statement that such transfer is the first transfer of a new ATV in ordinary trade and commerce, the signature of an authorized representative of the manufacturer, and on the reverse it must contain appropriate language for at least two distributor-dealer assignments.
(5) Notwithstanding the provisions of paragraphs (1) and (2) of this subdivision, except with respect to a new ATV purchased by the original owner on or after January 1, 1987, the district director or county clerk may accept a properly completed affidavit of ownership in lieu of a manufacturer's statement or certificate of origin, registration, title or other official ownership document if satisfied that the applicant is the owner of the vehicle and under all of the circumstances it would be unreasonable for the applicant to be required to provide such documentation.
(c) Additional documentation required.
(1) Dealer transfers. In addition to the documentation listed above, upon the sale of an ATV by a motor vehicle or ATV dealer registered in New York, a copy of the dealer's bill of sale conforming to section 103.3(f) of this Part must also be submitted, as well as documentation of all transfers subsequent to the issuance of the manufacturer's statement or certificate of origin or last registration evidenced by appropriate assignments on the manufacturer's statement or certificate of origin or bills of sale.
(2) Nondealer transfers. In any case in which an ATV has been transferred on or after January 1, 1987, other than by a registered New York motor vehicle or ATV dealer, a copy of the bill of sale showing the name and address of the seller, a complete description of the ATV, the name and address of the purchaser, the date of sale and the purchase price shall also be required to be submitted.
(3) Nonvoluntary sales or transfers. Proof of the right to sell or transfer and proof of compliance with appropriate procedures for such sale or transfer must be submitted after a nonvoluntary sale or transfer, such as upon foreclosure of a lien after a repossession in accordance with a court order, or upon sale or transfer of an abandoned or confiscated ATV.
(d) Sales tax.
A New York-registered motor vehicle or ATV dealer must collect all State and local sales taxes due upon the sale of an ATV and must certify that such tax has been collected. Such certification must be submitted with the application for registration. If the ATV has not been acquired from a registered New York dealer, evidence that the appropriate sales tax has been paid must be obtained and submitted before an ATV registration will be issued. In such cases, the sales tax will be collected and evidence thereof will be given by the district office of the department or the county clerk acting as agent of the commissioner for the issuance of ATV registrations.
(e) Registration number and validation sticker.
(1) Upon the registration of an ATV, the commissioner shall issue one number plate and a validating sticker. The number plate will be issued in the name of the registrant, and except as hereinafter provided, will not be used on any other ATV.
(2) Such number plate may be transferred to an ATV which is registered as a replacement for the ATV previously registered (reregistration). Upon such reregistration, a new validating sticker will be issued for use on such number plate.
(3) Upon renewal of a registration, the previously issued plate shall be continued in use and a new validating sticker shall be issued for use on such number plate. Notwithstanding the foregoing, the commissioner may issue a new series of number plates for any registration period.
(4) The validating sticker shall be placed in the center right of the number plate and such plate shall be placed on the rear of the ATV so as to be visible from the rear of the ATV.
(f) Period of validity of registration.
Every ATV registration issued shall expire on the August 31st after it has been issued, except that an ATV registration issued after April 1st of any year may be issued to expire on the August 31st of the year following the year of issuance. The expiration date of the registration shall appear on the registration certificate and the month and year of expiration shall appear on the validating sticker issued for that registration.
(g) Transfer of ownership.
Upon the transfer of ownership of an ATV registered in this State, the transferor shall complete the transfer portion of the registration document and shall surrender it to the new owner. The transferor need not notify the commissioner of such transfer; however, he may surrender the number plate to any district office of the department or, upon payment of the required fee, to any county clerk acting as agent of the commissioner for the registration of ATV's.
(h) Fees.
The fee for any original ATV registration shall be $10. The fee for the reregistration of any ATV shall be $10. The fee for renewal of any ATV registration shall be $10. Annual fees shall not be prorated, and such fees shall be applicable to a year or any portion of a year. The fee for a duplicate registration document, registration plate or validating sticker shall be $3. The fee for a plate surrendered to a county clerk shall be $1. In addition to the above fees, there shall be a fee of $7.50 whenever any ATV number plate is issued.
(i) Additional fee.
On and after July 11, 2005, the commissioner shall collect an additional $15 for each individual resident and non-resident registration, and each renewal thereof. Such additional fee shall be deposited to the credit of the All Terrain Trail Development, Enforcement and Stewardship Fund as established by section 92-o of the State Finance Law. This additional fee shall also be collected from dealers at the time of original registration and at the time of each renewal.

(a) Application for registration.

Every ATV sold by a dealer shall be registered at the time of sale by such dealer. An application for an original registration of an ATV or any registration transaction other than a renewal may be made by mailing or delivering a properly completed application for such registration, the proper fee and appropriate documentation to any district office of the department or any office of a county clerk acting as agent of the commissioner for the issuance of ATV registrations. An application for the renewal of an ATV registration should be made in accordance with the directions contained on the renewal application mailed by the department to the registrant.

(b) Evidence of ownership.

In order to register an ATV, acceptable evidence of ownership must be submitted with the application for registration.