NYS VTL 375 12-a(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.