239 – 239 | New York Law

NY VAT § 239 - Ownership and operation of vehicles; liability 239. Ownership and operation of vehicles; liability. 1. Definitions. Whenever used in this article, the following terms shall have the following meanings: a. "Owner" means any person, corporation, partnership, firm, agency, association, lessor, or organization who at the time of the issuance of a notice of violation in any city in which a vehicle is operated: (1) is the beneficial or equitable owner of such vehicle;