2006 New York Code - Presumption And Burden Of Proof.

 
    §  11-804  Presumption  and  burden  of  proof. For the purpose of the
  proper administration of this chapter and to prevent evasion of the  tax
  hereby imposed, it shall be presumed that all motor vehicles used in the
  city  of  the  types  described  in  paragraphs  (a),  (b)  and  (c)  of
  subdivision three of section 11-801 of this chapter are used principally
  in the city or used principally in connection with a business carried on
  within the city and are  subject  to  the  tax  until  the  contrary  is
  established;  and  it  shall be presumed that all motor vehicles used in
  the city of the types described in paragraphs (a) and (b) of subdivision
  four of section 11-801 of this chapter are used regularly,  even  though
  not  principally  in  the  city  and  are  subject  to the tax until the
  contrary is established. The burden of proving that a motor  vehicle  is
  not  taxable  under  this  chapter  shall  be  on the owner of the motor
  vehicle.