A truck that is designed to carry one to three motor vehicles on a flat platform that slides or tilts to the ground to facilitate loading and unloading of such motor vehicles and to tow an additional motor vehicle behind it by the use of a wheel lift. For the purposes of this chapter, whenever such car carrier tows or carries a disabled, illegally parked or abandoned motor vehicle or a motor vehicle involved in an accident, such car carrier shall be deemed to be a tow truck and shall comply with all provisions of this chapter, and any other law, ordinance, order, rule and regulation, applicable to tow trucks.
New York Legal Code