Notwithstanding the provisions of subdivision 26 of section 375 of the Vehicle and Traffic Law, the use of a device attached to a vehicle for the purpose of providing an audible warning when the vehicle is backing shall be permitted, even though the audible warning may consist of a gong or a bell sound. Any such device shall only be permitted to be sounded while the vehicle is backing.
N.Y. Comp. Codes R. & Regs. Tit. 15 § 56.2