2006 New York Code - Issuance Of License Plate.

 
    § 20-503 Issuance of license plate. Upon approval of an application to
  engage in towing, the commissioner shall issue to the licensee a license
  plate  for  each  tow  truck to be used under such license. Such license
  plate shall be securely affixed to a conspicuous and indispensable  part
  of  such  truck, and shall clearly set forth the license number assigned
  to the licensee. 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. Such license and  replaceable  date  tag  shall  be  of  such
  material,   form,   design  and  dimension  as  the  commissioner  shall
  prescribe. The commissioner, upon renewal of  a  license  to  engage  in
  towing, may continue the use of the license plate for as many additional
  license terms as he or she may determine, in which event he or she shall
  issue  and deliver to the licensee a replaceable date tag as evidence of
  renewal of license, which shall be attached or affixed in such manner as
  he or she may prescribe. 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 licensee may file
  such statement and proof of facts as  the  commissioner  shall  require,
  with  a  fee  of  twenty-five  dollars  per  plate  or  date tag, at the
  department, and the department shall issue  a  duplicate  or  substitute
  license plate or date tag.