N.Y. TAX Law § 1293
This is the official text of N.Y. TAX Law § 1293, part of New York’s TAX Law — part of the compiled statutory law of New York, published by the state as "TAX Law." Browse the sections below, each linked to its official government source.
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Presumption
Official statutory text
§ 1293. Presumption. For the purpose of the proper administration of\nthis article and to prevent evasion of the state assessment fee imposed\nby this article, it shall be presumed that every TNC prearranged trip\nthat originates anywhere in the state outside the city is subject to the\nstate assessment fee. This presumption shall prevail until the contrary\nis proven by the person liable for the fee.\n
Status: in_force · Read it on the official government site
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