2006 New York Code - Stamps And Other Indicia Of Payment.

 
    §  11-809  Stamps and other indicia of payment. a. The commissioner of
  finance may, by regulation, provide that the payment of the tax  imposed
  by  this  chapter shall be evidenced by suitable stamps or other indicia
  of payment in a form prescribed by the commissioner of finance and  that
  every  owner  shall affix such stamps or other indicia of payment in the
  manner prescribed by regulation to each motor vehicle for  which  a  tax
  had  been  paid, or shall otherwise keep the indicia of payment with the
  vehicle, readily available for inspection, in the manner  prescribed  by
  regulation.  The  owner  or  driver  of  the vehicle, upon demand, shall
  exhibit the indicia of payment to the commissioner  of  finance  or  the
  commissioner's  duly  authorized  agent  or  employee  or  to any police
  officer of this city or state.  The  commissioner  of  finance  may,  by
  regulation,  make  similar  provision  for  the  use  of stamps or other
  indicia that  no  tax  is  payable  with  respect  to  particular  motor
  vehicles.
    b.  An owner who sells a motor vehicle shall not transfer any stamp or
  other indicia of payment  to  the  purchaser  except  on  a  sale  to  a
  purchaser  to whom the owner has properly given the certificate provided
  for in section 11-808 of this chapter with regard  to  not  obtaining  a
  credit toward any tax payable with respect to a replacement vehicle. The
  commissioner   of   finance   shall,  by  regulation,  provide  for  the
  destruction of the stamp or other indicia of payment or  its  return  to
  the  commissioner of finance upon all sales except where transfer to the
  purchaser is permitted and,  where  the  motor  vehicle  sold  has  been
  replaced, for the issuance of replacement stamps or indicia of payment.