2010 New York Code
PEN - Penal
Part 3 - SPECIFIC OFFENSES
Title P - OFFENSES AGAINST PUBLIC SAFETY
Article 265 - (265.00 - 265.40) FIREARMS AND OTHER DANGEROUS WEAPONS
265.40 - Purchase of rifles and/or shotguns in contiguous states.

§ 265.40 Purchase of rifles and/or shotguns in contiguous states.
    Definitions. As used in this act:
    1.  "Contiguous  state" shall mean any state having any portion of its
  border in common with a portion of the border of the state of New York;
    2. All other terms herein shall be given  the  meaning  prescribed  in
  Public  Law  90-618  known  as  the "Gun Control Act of l968" (18 U.S.C.
  921).
    It shall be lawful for a person or persons residing in this state,  to
  purchase  or  otherwise  obtain  a  rifle and/or shotgun in a contiguous
  state, and to receive or transport such rifle and/or shotgun  into  this
  state; provided, however, such person is otherwise eligible to possess a
  rifle and/or shotgun under the laws of this state.