New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 1282
Presumption of taxability
Official textnysenate.govlast amended
§ 1282. Presumption of taxability. 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 taxicab trip and every HAIL vehicle trip that originates in the city is subject to the tax imposed by this article. This presumption shall prevail until the contrary is proven, and the burden of proving the contrary shall be on the person liable for tax.
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In this article (11 sections)
- 1280 · Definitions
- 1281 · Imposition of tax
- 1282 · Presumption of taxability
- 1283 · Liability for tax; special provisions
- 1284 · Returns
- 1285 · Payment of tax
- 1286 · Records to be kept
- 1287 · Secrecy of returns and reports
- 1288 · Deposit and disposition of revenue
- 1289 · Cooperation by city
- 1290 · Practice and procedure