{"data":{"id":"us-nyc/n.y.c.-admin.-code-11-1008","jurisdiction":"us-nyc","citation":"N.Y.C. Admin. Code § 11-1008","heading":"§ 11-1008 Presumption and burden of proof.","body":"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.","path":["New York City Administrative Code","Title 11","Chapter 10: Occupancy Tax for Low Rent Housing and Slum Clearance"],"source_url":"https://files.amlegal.com/pdffiles/NewYorkCity/Admin/XML.zip","current_through":"Local Law 2026/135 (enacted August 31, 2026)","vintage":"","retrieved_at":"2026-09-06T02:48:57Z","sha256":"070ee6b387a2f3a8d7b6824c4178f9aa62c4be8fc91dc9c5cb1338243eb5abc2","source_id":"us-nyc","stale":false,"prev":"us-nyc/n.y.c.-admin.-code-11-1007","next":"us-nyc/n.y.c.-admin.-code-11-1009"},"notice":"GroundRules: Original legal text. Not legal advice."}