N.Y. Tax Law Section 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.

Source: Section 1293 — Presumption, https://www.­nysenate.­gov/legislation/laws/TAX/1293 (updated Jun. 30, 2017; accessed Feb. 28, 2026).

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Verified:
Feb. 28, 2026

Last modified:
Jun. 30, 2017

§ 1293. Presumption's source at nysenate​.gov

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