State Codes and Statutes
Statutes > New-york > Vat > Title-11 > Article-47 > 2221§ 2221. Definitions. For the purposes of this article, the following terms shall have the following meanings. 1. Snowmobile. Any self-propelled vehicle designed for travel on snow or ice, steered by skis or runners and supported in whole or in part by one or more skis, belts or cleats. 2. Cowling. The forward portion of the snowmobile usually surrounding the motor and clutch assembly. 3. Dealer. Any person engaged in the business of selling snowmobiles at wholesale or retail.
