Sec. 471.1. General

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Tax Law, § 504
(a) Article 21 of the Tax Law excludes various specified vehicles from the definition of motor vehicle. These are considered in section 471.2, infra. In addition, the statute provides various exemptions which are considered in section 471.3 et seq.
(b) These motor vehicles, so excluded or exempted, are not required to have a permit.

                    
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