N.Y. Veh. & Traf. Law § 122-c

§ 122-c. Mobile home or manufactured home. A structure, transportable\nin one or more sections, which in the traveling mode, is eight body feet\nor more in width or forty body feet or more in length, or when erected\non site, is three hundred twenty or more square feet, and which is built\non a permanent chassis and designed to be used as a dwelling with or\nwithout a permanent foundation when connected to required utilities, and\nincludes the plumbing, heating, air-conditioning and electrical systems\ncontained therein.\n