Statute · New York Tax Law
N.Y. Tax Law § 1195 — Presumption
N.Y. Tax Law § 1195
- Type
- Statute
- Source
- New York Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 1195. Presumption. For the purpose of the proper administration of this article and to prevent evasion of the tax imposed by this article, it shall be presumed that every transfer of possession of a shared vehicle to a shared vehicle driver anywhere in this state is subject to the tax under…
Citator
N.Y. Tax Law § 1195 — Presumption is in force in the current edition of the Code, and nothing recorded condemns it.
§ 1195. Presumption. For the purpose of the proper administration of this article and to prevent evasion of the tax imposed by this article, it shall be presumed that every transfer of possession of a shared vehicle to a shared vehicle driver anywhere in this state is subject to the tax under this article. This presumption shall prevail until the contrary is established.