N.Y. Tax Law § 1195
Current through 2024 NY Law Chapter 456
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.
N.Y. Tax Law § 1195