Every 1993 and later model year motor vehicle sold in New York State shall be equipped with a tamper resistant odometer which meets the standards set forth in this Part. Odometers are required on the following vehicles, but such vehicles need not meet the tamper resistant standards set forth in this Part: a motorcycle, a tractor, a truck with a gross vehicle weight rating over 18,000 pounds, a low sped vehicle, or a bus which seats 22 or more adults plus the driver.
N.Y. Comp. Codes R. & Regs. Tit. 15 § 60.1