N.Y. Comp. Codes R. & Regs. tit. 21, § 201.8
(a) The owner, as defined in Public Authorities Law section 2985(3), of any vehicle crossing a bridge without paying the crossing charge prescribed by the authority at the place and time and in the manner established for the collection of such crossing charge commits a violation of toll collection regulations.
(c) A notice of violation shall be sent by the authority's authorized agent (authorized agent) to the individual or business alleged to be liable for the toll violation as owner and shall contain:
(d) The individual or business alleged to be liable for the toll violation as owner may dispute the violation by submitting a declaration of dispute to the authorized agent at the time and place and in the manner established in the notice of violation together with a certification establishing the basis for dispute as follows. Such toll violation and associated toll violation fee shall be dismissed if:
(1) the individual or business was not the registered owner of the vehicle at the time of the toll transaction that forms the basis of such alleged violation and submits to the authorized agent:
(f) The authorized agent shall send the owner a written determination of the declaration of dispute under subdivision (d) of this section.
(g) The individual or business alleged to be liable for each toll violation as owner shall be liable for each unpaid toll and toll violation fee unless: