N.Y. Vehicle & Traffic Law § 158-b: Vanpool vehicle

§ 158-b. Vanpool vehicle. Any motor vehicle which is manufactured and

equipped in such manner as to provide a seating capacity of not less

than six and not more than fifteen passengers, in addition to the

driver, and which is owned by, or leased to, a person, firm,

corporation, association, municipality or public authority in this state

to be used for the purpose of vanpooling, which shall mean the

prearranged transport of persons to and from their places of employment

or other destinations on a regular daily basis provided that any moneys

paid by the passengers to the vanpool vehicle owner, lessee or operator

are solely for the recovery of some or all expenses related directly to

the transport of the passengers, including tolls, fuel, insurance and

depreciation, on a non-profit basis.