New York General Construction Law Section 57 - Year, common and leap.

  57.  Year,  common  and  leap.  For  the  purpose  of computing and
  reckoning the days of the year in the same regular course in the future,
  every year, the number of which in the Christian era is  a  multiple  of
  four,  is  a  bissextile  or  leap  year consisting of three hundred and
  sixty-six days, unless such number of the year  is  a  multiple  of  one
  hundred  and  the first two figures thereof treated as a separate number
  is not a multiple of four, and every year which is not a leap year is  a
  common year consisting of three hundred and sixty-five days.

Last modified: February 3, 2019