There is a newer version
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the New York Laws
2020 New York Laws
TAX - Tax
Article 29-B - State Assessment Fee on Transportation Network Company Prearranged Trips
1293 - Presumption.
Universal Citation: NY Tax L § 1293 (2020)
§ 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.
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