N.Y. Penal Law § 265.40

§ 265.40 Purchase of rifles and/or shotguns in contiguous states.\n Definitions. As used in this act:\n 1. "Contiguous state" shall mean any state having any portion of its\nborder in common with a portion of the border of the state of New York;\n 2. All other terms herein shall be given the meaning prescribed in\nPublic Law 90-618 known as the "Gun Control Act of l968" (18 U.S.C.\n921).\n It shall be lawful for a person or persons residing in this state, to\npurchase or otherwise obtain a rifle and/or shotgun in a contiguous\nstate, and to receive or transport such rifle and/or shotgun into this\nstate; provided, however, such person is otherwise eligible to possess a\nrifle and/or shotgun under the laws of this state.\n