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The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
ARTICLE 29-A
Tax On Medallion Taxicab Trips In the Metropolitan Commuter Transportation District
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SECTION 1281
Imposition of tax
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ARTICLE 29-A
Tax On Medallion Taxicab Trips In the Metropolitan Commuter Transportation District
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SECTION 1283
Liability for tax; special provisions
This entry was published on 2014-09-22
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SECTION 1282
Presumption of taxability
Tax (TAX) CHAPTER 60, ARTICLE 29-A
§ 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.