2006 New York Code - Identifying Marks.

 
    §  10-309  Identifying  marks.  a.  Defacing.  Any  person who alters,
  changes, removes, disfigures, obliterates or defaces  the  name  of  the
  maker,  model,  manufacturer's  or  serial number of a rifle, shotgun or
  assault weapon shall be in violation of this section.
    b. Any rifle or shotgun sold or otherwise disposed of  by  a  licensed
  dealer,  which  does not contain a manufacturer's or serial number, must
  have imbedded into the metal portion of such rifle or shotgun a dealer's
  number. Failure to so mark and identify any rifle or shotgun shall be  a
  violation of this section.