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The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
ARTICLE 29-B
State Assessment Fee On Transportation Network Company Prearranged Trips
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SECTION 1292
Imposition
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ARTICLE 29-B
State Assessment Fee On Transportation Network Company Prearranged Trips
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SECTION 1294
Returns and payment of state assessment fee
This entry was published on 2017-06-30
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SECTION 1293
Presumption
Tax (TAX) CHAPTER 60, ARTICLE 29-B
§ 1293. Presumption. 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.