2006 New York Code - License Plate.

 
    §  20-375  License  plate.  Upon  the  payment  of the license fee the
  commissioner shall issue a license to the owner of the  sightseeing  bus
  or  horse drawn cab together with a license plate to be securely affixed
  to a conspicuous and indispensable  part  of  such  sightseeing  bus  or
  securely  and conspicuously affixed to the rear axle of such horse drawn
  cab, on which shall be clearly set forth  the  license  number  of  such
  sightseeing  bus  or  horse  drawn  cab. The license plate issued to the
  licensee may, in the discretion of the commissioner, be  a  plate  of  a
  permanent   nature   with  a  replaceable  date  tag  attached  thereto,
  indicating the expiration date of the plate during each license year and
  the issuance of such a plate with such date tag to a  person  possessing
  such  a plate, shall be deemed issuance of a license plate. Such license
  plate and the replaceable date tag to be issued from year to year to  be
  attached  thereto, shall be of such material, form, design and dimension
  and set forth such distinguishing number or other  identification  marks
  as  the  commissioner  shall prescribe. The commissioner upon renewal of
  the license hereunder, may continue the use of the license plate for  as
  many  additional license years as he or she in his or her discretion may
  determine, in which event he or she  shall  issue  and  deliver  to  the
  licensee  a  replaceable date tag as evidence of renewal of the license,
  which shall be attached or affixed in such  manner  as  he  or  she  may
  prescribe  by  rule.  The failure to affix or display such date tag in a
  manner prescribed by the commissioner shall constitute  a  violation  of
  this section. In the event of the loss, mutilation or destruction of any
  license  plate  or  date  tag  issued hereunder, the owner may file such
  statement and proof of facts as the commissioner shall require,  with  a
  fee  of twenty-five dollars, at the department, and the department shall
  issue a duplicate or substitute license plate or date tag.