N.Y. Comp. Codes R. & Regs. tit. 20, § 471.8 – Motor vehicles of a volunteer fire company or department. | Midpage
§ 471.8
N.Y. Comp. Codes R. & Regs. tit. 20, § 471.8
Motor vehicles of a volunteer fire company or department.
Department of Taxation and Finance
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.