N.Y. Veh. & Traf. Law § 121-d

§ 121-d. Leased vehicle. A vehicle owned by a person engaged in the\nbusiness of renting or leasing vehicles which is rented or leased\nwithout a driver to a person other than the owner and is registered\neither in the name of the lessee or renter, or in the name of the owner,\nin a format prescribed by the commissioner.\n