There is a newer version of the New York Consolidated Laws
2006 New York Code - Commercial Towing.
§ 107-b. Commercial towing. The moving or removing of disabled, illegally parked, or abandoned motor vehicles or motor vehicles involved in accidents, by another motor vehicle, for which there is direct or indirect compensation. Commercial towing shall also include towing by a person, firm, corporation, or other entity pursuant to a contract or other agreement with a political subdivision.
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