Section 420 - Transfer of registration1. Upon the transfer of ownership or the destruction of a motor vehicle, motorcycle or trailer, its registration shall expire; and the seller, or the owner in case of destruction, shall remove the number plates from the vehicle.2. Such seller or owner may, however, register another vehicle and use said number plates thereon, if appropriate, upon making application for such registration, paying a transfer fee of ten dollars, and paying the proportional excess, if any, of the annual fee for registering the second vehicle over the annual fee for registering the first vehicle for each day or fraction thereof constituting the unexpired registration period. If the number plates of the first vehicle are not appropriate for the second vehicle, the commissioner or his or her agent shall, upon the surrender of such number plates, furnish appropriate number plates.3. Provided, however, that upon the death of an owner of a registered motor vehicle, motorcycle or trailer, its registration shall, unless the vehicle is destroyed, be deemed to continue in force as a valid registration until the end of the year or until the ownership of such vehicle is transferred by the executor or administrator of the estate of such owner or by the distributees of his personal property, whichever occurs first. If the ownership of such vehicle is transferred as exempt property under section 5-3.1 of the estates, powers and trusts law to the surviving spouse of the owner, the fee for the initial registration issued to such surviving spouse shall be the fee for such registration reduced by the amount of the fee remaining for the unexpired term of the registration issued to the deceased.4. Provided, further, that upon the permanent removal of a vehicle from the state, the owner may remove the number plates and be entitled to the same privileges as though the vehicle had been sold or destroyed.5. Provided, further, that a holder of manufacturers' and dealers' registration having a motor vehicle, motorcycle or trailer registered in his or its name under the provisions of this chapter may, if such vehicle is placed in stock for sale, also remove the number plates and be entitled to the same privileges as though the vehicle had been sold or destroyed.6. Provided, further, that the registration of a vehicle registered in the names of two or more persons, as partners or otherwise, shall not expire upon a change in ownership of the vehicle so long as any of the persons named in such registration as owners of the vehicle is the owner or part owner of the vehicle. However, when any change in the ownership of such a vehicle occurs and the registration does not expire, the owner or owners after such change shall forthwith file with the commissioner a statement of the ownership of such vehicle in such form as the commissioner shall require, together with a fee of ten dollars, and the commissioner shall issue a new certificate of registration.7. Where a dealer having registration under the provisions of section four hundred fifteen of this chapter sells or trades a vehicle to a person who has another vehicle duly registered under this chapter, or who had another vehicle previously so registered, and the registration of such vehicle is eligible for transfer to the purchased vehicle under the provisions of this section and the number plates of the first vehicle are appropriate, such dealer may issue on any date on which the registration of a motor vehicle may be used a temporary certificate of registration of the second vehicle under which such vehicle may be operated as a duly registered vehicle for a period of thirty days from the date of issuance, other provisions of this chapter notwithstanding. Such temporary certificate of registration may be extended by the commissioner for an additional thirty days, except that in no event shall any such temporary certificate of registration be valid after the expiration date of the registration for the first vehicle. Such certificate shall be issued upon a form furnished by the commissioner and shall be executed in such manner as he shall prescribe.8. The owner of a registered motor vehicle, motorcycle or trailer may transfer the registration and, if appropriate, the number plates thereof to another vehicle owned by him or her upon making application for such transfer, paying a transfer fee of ten dollars, and paying the proportionate excess, if any, of the annual fee for registering the second vehicle over the annual fee for registering the first vehicle for each day or fraction thereof constituting the unexpired registration period, provided, however, that the registration and number plates for the second vehicle, if such vehicle is registered in this state, are either surrendered to the commissioner or transferred to another vehicle as provided herein. If the number plates of the first vehicle are not appropriate for the second vehicle, the commissioner or his or her agent shall, upon the surrender of such number plates, furnish appropriate number plates. Whenever a total fee for reregistration prescribed in this section shall amount to a fee other than a whole dollar amount, the fee required to be paid shall be rounded to the nearest twenty-five cents.N.Y. Veh. and Traf. Law § 420