Do you want to know what we define as an all-terrain vehicle (ATV)?
Sure, tell me.
An all-terrain vehicle ATV is any self-propelled vehicle, including an off-road motorcycle, that is manufactured for use on off-road trails or in off-road competitions. These vehicles are less than 70 inches wide and weigh less than 1,000 pounds.
Do you want more information about this?
No, that will suffice.
Unfortunately, no relevant information is found.
What if I have purchased the ATV in Wisconsin?
If the bill of sale indicates that the dealer collected the NY State sales tax, no additional sales tax is due.
If my registration was never used, how do I apply for a full 2-year refund? It is not possible to use the registration sticker?
You can apply for a refund of the 2-year registration fee only if the registration was truly never used and it is not more than 60 days from the date the registration was issued.  A processing fee of a dollar is subtracted from the refund amount.  To apply, you must surrender the vehicle plates and the unused registration sticker and stub at the DMV office and request a 2-year refund.  If you are eligible, the DMV will issue a receipt that displays two year refund.
What procedure to I have to follow to get this refund, though, if I have changed my name?
You must still surrender the vehicle plates at a DMV office, but request a transfer receipt, not a refund receipt.  You will then send that to the address of the Request for Refund MV-215 form along with the completed and signed Request for Refund [1] MV-215 and proof of the name change such as a marriage certificate, divorce certificate, or other court papers.   At that point, the DMV will issue your refund in your new name if you are eligible.
Will the DMV issue a refund if the registrant died?