N.Y. Comp. Codes R. & Regs. tit. 21, § 5502.2 – Commutation trip tag regulations.

(a) The tag is valid for two years from the date of purchase.
(b) The tag must be presented to the toll collector.
(c) The commutation trip tag is not redeemable.
1. (1) The commutation trip tag is only valid for Class I vehicles, as described in section 5502.1(c) of this Part, which is under 10,000 lbs. (4,536 kgs.) gross weight or school buses on regularly scheduled student pickup and delivery routes, for the first two axles on any such vehicle or school bus.
(d) Trip tag regulations.
In the use of commutation trip tags, the following special conditions are hereby established in addition to those relative to the operation of a vehicle:
(e) The commutation trip tag must be surrendered to the toll collector upon expiration.
(f) A commutation trip tag which is lost will not be replaced with a substitute by the authority.

In the use of commutation trip tags, the following special conditions are hereby established in addition to those relative to the operation of a vehicle: