New York Codes, Rules and Regulations
Title 15 - Department of Motor Vehicles
Chapter I - REGULATIONS OF THE COMMISSIONER
Subchapter D - Equipment
Part 47 - Splash Guards
Section 47.4 - Construction and material

(a) Splash guards shall be designed and constructed so that they will, by baffle or construction, bar water and road surface substances from being thrown by the rearmost wheels beyond the extreme rear of the vehicle or combination of vehicles and shall also be designed, constructed or attached in a manner so as to minimize side spray from the splash guard. Such splash guards should be mounted as far to the rear of the vehicle as possible in order to minimize such side spray, but in any event they must meet the specifications set forth in section 47.3 of this Part.

(b) Any material used in a splash guard shall be of a substantial nature. If metal is used in such construction the splash guard must either be positioned in such a manner as to direct solids toward the ground or should be coated with a soft substance so as to prevent solid material from being deflected to the side of the vehicle.

(c) If the splash guard is constructed of a flexible material it must, nevertheless, have a fair degree of rigidity. Every splash guard shall be constructed of a material of sufficient rigidity that it will retain its protective position at normal vehicle speed.

(d) A splash guard conforming to the contour of the wheel and tire, and meeting the specifications set forth in section 47.3 of this Part will satisfy the requirements of this Part, but such a contour guard is not required.

(e) Splash guards must be attached to the vehicle in a secure manner and some means must be provided to prevent the splash guard from wearing unduly at the points at which the guard is fastened to the vehicle.

(f) Splash guards may be constructed of a perforated material provided they otherwise comply with the requirements of this Part.