§ 1195 — Presumption

New York § 1195

• Jurisdiction: New York
• Law TAX: Tax
• Art. 28-D: Special Tax On Peer-to-peer Car Sharing

Text

§ 1195. Presumption. For the purpose of the proper administration of\nthis article and to prevent evasion of the tax imposed by this article,\nit shall be presumed that every transfer of possession of a shared\nvehicle to a shared vehicle driver anywhere in this state is subject to\nthe tax under this article. This presumption shall prevail until the\ncontrary is established.\n