2023 New York Laws › AGM - Agriculture and Markets › Article 26 - Animals › 368 - Operating Upon Tails of Horses Unlawful.

§ 368. Operating upon tails of horses unlawful. 1. Any person who cuts
  the  bone, tissues, muscles or tendons of the tail of any horse, mare or
  gelding, or otherwise operates upon it in any manner for the purpose  or
  with  the  effect of docking, setting, or otherwise altering the natural
  carriage of the tail, or who knowingly permits the same to be done  upon
  premises  of  which  he is the owner, lessee, proprietor or user, or who
  assists in or is voluntarily present at such cutting,  is  guilty  of  a
  misdemeanor,  punishable  by imprisonment for not more than one year, or
  by a fine of not more than five hundred dollars or by both. If  a  horse
  is  found  with the bone, tissues, muscles or tendons of its tail cut as
  aforesaid and with the wound  resulting  therefrom  unhealed,  upon  the
  premises  or in the charge and custody of any person, such fact shall be
  prima facie evidence of a violation of this section by the owner or user
  of  such  premises  or  the  person  having  such  charge  or   custody,
  respectively.
2.  Any  person  who shows or exhibits at any horse show or other like
  exhibition in this state a horse, mare or gelding, the tail of which has
  been cut or operated upon in the  manner  referred  to  in  section  one
  hereof,  is  guilty of a misdemeanor, punishable by imprisonment for not
  more than one year, or by a fine of not more than five hundred  dollars,
  or by both; provided that the provisions of this section shall not apply
  with  respect to an animal the tail of which has been so cut or operated
  upon, if the owner thereof furnishes to the manager  or  other  official
  having  charge  of  the horse show or exhibition at which such animal is
  shown  or  exhibited  an  affidavit  by  the  owner,   or   a   licensed
  veterinarian,  in a form approved by the state department of agriculture
  and markets, stating either that the tail of such horse was so cut prior
  to June first, nineteen hundred sixty-four, or that it was so cut  in  a
  state  wherein  such cutting was not then specifically prohibited by the
  laws thereof. Said affidavit shall, to the best of affiant's  knowledge,
  information  and  belief,  identify the animal with respect to sex, age,
  markings, sire and dam, and state either that the cutting was done prior
  to June first, nineteen hundred sixty-four, or the  time  and  place  of
  such  cutting  and the name and address of the person by whom performed.
  The affidavit shall be subject to inspection at all reasonable times  by
  any  peace  officer,  acting  pursuant  to his special duties, or police
  officer of  this  state,  or  by  a  designated  representative  of  the
  commissioner.  In  lieu  of  furnishing such affidavit to the manager or
  other official having charge of such horse show or exhibition, the owner
  of such horse may specify on the entry  blank  for  the  horse  show  or
  exhibition  the name and address of a central registry office designated
  by the state  department  of  agriculture  and  markets  where  such  an
  affidavit has already been filed and is available for inspection.