The 12-year-old boy and his 7-year-old cousin are believed to have taken the white Range Rover around 9 a.m. Monday from 133-31 115th Street in Queens.
Police say the incident may have stemmed from some kind of social media challenge.
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The two kids were found at the state border by 2:30 p.m.
They were not injured and there were no accidents or damage reported to the vehicle.
The kids were being brought back to NYC to talk to police.
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