New York § 1293 Presumption

New York Statutes

§ 1293 — Presumption

New York § 1293

Law TAXTax

Art. 29-BState Assessment Fee On Transportation Network Company Prearranged Trips

This text of New York § 1293 (Presumption) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.Y. Tax § 1293 (2026).

Text

  § 1293. Presumption. For the purpose of the proper administration of\nthis article and to prevent evasion of the state assessment fee imposed\nby this article, it shall be presumed that every TNC prearranged trip\nthat originates anywhere in the state outside the city is subject to the\nstate assessment fee. This presumption shall prevail until the contrary\nis proven by the person liable for the fee.\n

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§ 1293. Presumption. For the purpose of the proper administration of\nthis article and to prevent evasion of the state assessment fee imposed\nby this article, it shall be presumed that every TNC prearranged trip\nthat originates anywhere in the state outside the city is subject to the\nstate assessment fee. This presumption shall prevail until the contrary\nis proven by the person liable for the fee.\n