N.Y. Tax Law § 1293
Current through 2024 NY Law Chapter 456
For the purpose of the proper administration of this article and to prevent evasion of the state assessment fee imposed by this article, it shall be presumed that every TNC prearranged trip that originates anywhere in the state outside the city is subject to the state assessment fee. This presumption shall prevail until the contrary is proven by the person liable for the fee.
N.Y. Tax Law § 1293