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The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
ARTICLE 28-D
Special Tax On Peer-to-peer Car Sharing
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SECTION 1194
Collection of tax
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ARTICLE 28-D
Special Tax On Peer-to-peer Car Sharing
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SECTION 1196
Administrative provisions
This entry was published on 2022-09-02
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SECTION 1195
Presumption
Tax (TAX) CHAPTER 60, ARTICLE 28-D
§ 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.