Legislation

Search OpenLegislation Statutes

previous
  • SECTION 1281
    Imposition of tax
    • up
  • ARTICLE 29-A
    Tax On Medallion Taxicab Trips In the Metropolitan Commuter Transportation District
    • next
  • SECTION 1283
    Liability for tax; special provisions
    • Viewing most recent revision (from 2014-09-22)

    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.