New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 1195
Presumption
Official textnysenate.govlast amended
§ 1195. Presumption. For the purpose of the proper administration of this article and to prevent evasion of the tax imposed by this article, it shall be presumed that every transfer of possession of a shared vehicle to a shared vehicle driver anywhere in this state is subject to the tax under this article. This presumption shall prevail until the contrary is established.
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In this article (8 sections)
- 1190 · Definitions
- 1191 · Imposition of state-wide peer-to-peer tax
- 1192 · Imposition of metropolitan commuter transportation district tax
- 1193 · Imposition of regional transportation tax
- 1194 · Collection of tax
- 1195 · Presumption
- 1196 · Administrative provisions
- 1197 · Deposit and disposition of revenue