N.Y. Comp. Codes R. & Regs. tit. 6, § 598-5.2
(a) Delivery prohibition.
No person may deliver or cause the delivery of a hazardous substance to any tank system whose fill port has a tag attached. No person may accept a delivery of a hazardous substance to any tank system whose fill port has a tag attached.
(b) Tag tampering and removal prohibition.
Unless authorized by the department, no person may tamper with or remove a tag attached to a fill port or cause such tampering or removal.