N.Y. Vehicle & Traffic Law § 107-b: Commercial towing

§ 107-b. Commercial towing. The moving or removing of disabled,

illegally parked, or abandoned motor vehicles or motor vehicles involved

in accidents, by another motor vehicle, for which there is direct or

indirect compensation. Commercial towing shall also include towing by a

person, firm, corporation, or other entity pursuant to a contract or

other agreement with a political subdivision.