Kane, J.
In May 1999, petitioner purchased Nicholas Galligan's trucking business. Among the business assets transferred to petitioner were a 1986 Mack truck, the Mack's divisible load overweight permit authorizing operation at a gross weight of 120,000 pounds, and the grandfather rights certificate associated with that truck (see Vehicle and Traffic Law § 385 [15] [f]). A grandfather rights certificate authorizes operation of an older vehicle or its replacement...
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