On and after January 1, 1973, any replacement plates or any additional dealer or transporter plates which are issued will be reflectorized. Unless the plates are of a type for which a validation sticker on the plate is required for 1973 and thereafter, or if the plates have the expiration embossed thereon, the validation sticker which will be issued with such plates shall be a windshield validation sticker.
N.Y. Comp. Codes R. & Regs. Tit. 15 § 17.7