N.Y. Veh. & Traf. Law § 401-b

§ 401-b. Registration of tow trucks. Every motor vehicle engaged in\ncommercial towing in this state shall be registered and identified as a\ntow truck, as hereinafter provided. No motor vehicle shall be registered\nas a tow truck unless it shall have a gross vehicle weight rating of at\nleast eighty-six hundred pounds and the application for such\nregistration is accompanied by proof of financial security which shall\nmeet the requirements of article six of this chapter. Upon payment of\nthe fees set forth in schedule H of subdivision seven of section four\nhundred one of this article, such a motor vehicle shall be issued a\nlicense plate identifying it as a "tow truck". It shall constitute a\nclass A misdemeanor to engage in commercial towing with a tow truck that\nis not registered pursuant to this section.\n