N.Y. Tax Law § 1282: Presumption of taxability

§ 1282. Presumption of taxability. 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 taxicab trip and every

HAIL vehicle trip that originates in the city is subject to the tax

imposed by this article. This presumption shall prevail until the

contrary is proven, and the burden of proving the contrary shall be on

the person liable for tax.