New York Codes, Rules and Regulations
Title 15 - Department of Motor Vehicles
Chapter I - REGULATIONS OF THE COMMISSIONER
Subchapter C - INSURANCE
Part 35 - ENFORCEMENT OF MOTOR VEHICLE LIABILITY INSURANCE LAWS
Section 35.8 - Surrender

(1) A surrender of registration shall consist of the delivery or mailing to the department of the registration and both plates (unless only one plate has been issued).

Note:

The surrender requirement shall not apply to vehicles registered in the Daily Rental (OMS) and Daily Rental Vanity (OMV) registration classes.

(2) The department recognizes that in certain cases surrender of the registration and plates may not be possible. In the event that the registrant is unable to surrender the registration and license plate(s) because they were stolen or lost, the registrant may report such theft or loss to a local law enforcement agency and obtain either a Report of Lost or Stolen Motor Vehicle Items (MV-78B) or a letter from a police agency setting forth the pertinent details of the theft/loss to submit to DMV. In such case, the date of the report to the law enforcement agency shall be treated as the date of surrender, except for a member of the armed forces summoned to emergency military service where the date of surrender shall be the date of his or her emergency entry into military service provided that he or she submits a notarized statement that the vehicle was not operated on the public highways while insurance coverage was not in effect. In addition or in lieu of the MV-78B or letter from a police agency, DMV may, in its discretion, accept an attestation by the registrant (MV-1443.1) or other proof of theft or loss. In the event that the registration and/or license plate(s) were turned in to, or confiscated by another state, a letter from such state's motor vehicle department or law enforcement agency setting forth the date the registration/plates were turned in or confiscated may be submitted to DMV and the date specified in such letter shall be treated as the date of surrender.