{"data":{"id":"us-ny/n.y.-tax-law-1195","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 1195","heading":"Presumption","body":"§ 1195. Presumption. For the purpose of the proper administration of\nthis article and to prevent evasion of the tax imposed by this article,\nit shall be presumed that every transfer of possession of a shared\nvehicle to a shared vehicle driver anywhere in this state is subject to\nthe tax under this article. This presumption shall prevail until the\ncontrary is established.","path":["Tax Law","Article 28-D. Special Tax On Peer-to-peer Car Sharing"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/1195","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"822ce9cba9e696c3cce26559671ec7e1d27d2d2d52892b71bdaa20a8d8ce9fd7","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-1194","next":"us-ny/n.y.-tax-law-1196"},"notice":"GroundRules: Original legal text. Not legal advice."}