I quote Section 375, paragraph 12-a, subdivisions (b), (d), (e) and (f) of the New York State Vehicle and Traffic Law.
(b) No person shall operate any motor vehicle upon any public highway, road or street:
(1) the front windshield of which is composed of, covered by or treated with any material which has a light transmittance of less than seventy percent unless such materials are limited to the uppermost six inches of the windshield; or
(2) the sidewings or side windows of which on either side forward of or adjacent to the operator's seat are composed of, covered by or treated with any material which has a light transmittance of less than seventy percent; or
(3) if it is classified as a station wagon, sedan, hardtop, coupe, hatchback or convertible and any rear side window has a light transmittance of less than seventy percent; or
(4) the rear window of which is composed of, covered by or treated with any material which has a light transmittance of less than seventy percent. A rear window may have a light transmittance of less than
seventy percent if the vehicle is equipped with side mirrors on both sides of the vehicle so adjusted that the driver thereof shall have a clear and full view of the road and condition of traffic behind such vehicle.
(d) The commissioner may test any window for a person who has been charged with violating this subdivision. If such window is found to bein conformity with this subdivision, a small label attesting to the conformity shall be affixed to the window tested.
(e) On and after January first, nineteen hundred ninety-two, no person shall manufacture, sell, offer for sale, equip or operate a motor vehicle in this state in violation of the provisions of this subdivision, except that a person may operate a nineteen hundred ninety-one or earlier model year vehicle without violating this subdivision if the windows on said vehicle were in conformity with this subdivision as it existed on December thirty-first, nineteen hundred ninety-one.
(f) The commissioner shall make such rules and regulations as he shall deem necessary to carry out the provisions of this subdivision.
