N.Y. Comp. Codes R. & Regs. tit. 6, § 613-5.2
(a) Delivery prohibition.
No person may deliver or cause the delivery of petroleum to any tank system to which a tag is affixed. No person may accept petroleum to any tank system to which a tag is affixed.
(b) Tag tampering and removal prohibition.
Unless authorized by the department, no person may tamper with or remove a tag affixed to a tank system or cause such tampering or removal.