New York Laws
Article 48-C - Rules for Operation of All Terrain Vehicles
2411 - Liability for Negligence.

ยง 2411. Liability for negligence. Negligence in the use of operation
of an ATV shall be attributable to the owner. Every owner of an ATV used
or operated in this state shall be liable and responsible for death or
injury to person or damage to property resulting from negligence in the
use or operation of such ATV by any person using or operating the same
with the permission, express or implied, of such owner, provided,
however, that such operator's negligence shall not be attributed to the
owner as to any claim or cause of action accruing to the operator or his
legal representative for such injuries or death.