2010 New York Code
VAT - Vehicle & Traffic
Title 4 - REGISTRATION OF VEHICLES
Article 17 - (420 - 431) OTHER PROVISIONS RELATING TO REGISTRATION AND POSSESSION
422 - Special vehicle identification numbers.

§ 422. Special  vehicle  identification numbers. The commissioner may,
  by  regulation,  provide  for  the  issuance  of   a   special   vehicle
  identification  number.  Such regulations shall be applicable whenever a
  special vehicle identification number is required by  any  provision  of
  law.  With respect to a vehicle part for which an inspection is required
  pursuant to subdivision two of section four  hundred  twenty-three-a  of
  this   chapter,  a  special  identification  number  may  consist  of  a
  distinguishing mark. Such special vehicle identification number shall be
  affixed only by or under the direction of a member of the department  of
  motor vehicles who has the powers of a peace officer pursuant to section
  three hundred ninety-two-b of this chapter. A fee of twenty-five dollars
  shall  be  paid  to the commissioner before such number shall be issued,
  except that no fee shall be required of a governmental agency.