New York City · Through Local Law 2026/135 (enacted August 31, 2026)

N.Y.C. Admin. Code § 11-1008: § 11-1008 Presumption and burden of proof.

Where this section sits in the code

New York City Administrative Code
Title 11
Chapter 10: Occupancy Tax for Low Rent Housing and Slum Clearance

It shall be presumed that the occupant of any premises is subject to the tax until the contrary is established, and the burden of proving that any occupation of premises is exempt from taxation shall be upon such occupant.

Collected 2026-09-06T02:48:57Z. Source file · JSON

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