Q. What is it supposed to be on the show?

A. A residential street.

 
Q. Where is it supposed to be on the show?

A. In Queens, New York.
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Q. When did we see it on the show?

A. This is the opening scene of the very first episode of Season 2. 
 
It turns out to be a dream sequence, in which Dexter imagines that he and the late Angel Batista are working together to eliminate bad guys.  In the dream, Dexter gets a call from Angel saying that he had an address for the New York Ripper, so he leaves his apartment and gets into Angel's Pontiac Firebird, and they drive off together.

Q. What is it actually in real life?

A. A residential street. 

 

Q. Where can I find it in real life?

A. The scene of Dexter and Angel driving off in a Firebird was shot on Hyatt Ave in Yonkers, NY.  
 
That's a long way from Queens.  
 
The camera is looking south down Hyatt Ave, just outside the house used as Blessing Kamara's home ( and Dexter's basement apartment ) . 
 
In this shot, the Firebird is driving south on the 30 block of Hyatt Ave, heading towards McLean Ave. 
 
The city of Yonkers is located about 12 miles north of central Manhattan, and it is where their former studio is located that Dexter: Resurrection used during its first season, so it made sense back then to choose a house near that studio.   They have since moved to a new studio in Manhattan for the second season, but they had to return to Yonkers whenever they needed a new exterior shot of Dexter's apartment. 




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Here is a matching StreetView of the that same street  
 
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Here is an aerial photo of the location.  And here is a map link.