2015 New York Laws
VAT - Vehicle & Traffic
Title 11 - REGISTRATION OF SNOWMOBILES, MOTORBOATS AND LIMITED USE VEHICLES
Article 48-C - (2400 - 2413) RULES FOR OPERATION OF ALL TERRAIN VEHICLES
2411 - Liability for negligence.

 2411. Liability  for  negligence. Negligence in the use of operation
  of an ATV shall be attributable to the owner. Every owner of an ATV used
  or operated in this state shall be liable and responsible for  death  or
  injury  to person or damage to property resulting from negligence in the
  use or operation of such ATV by any person using or operating  the  same
  with  the  permission,  express  or  implied,  of  such owner, provided,
  however, that such operator's negligence shall not be attributed to  the
  owner as to any claim or cause of action accruing to the operator or his
  legal representative for such injuries or death.