N.Y. Tax Law § 1293: Presumption

§ 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.