§ 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.

Terms Used In N.Y. Tax Law 1282

  • City: means a city of a million or more located in the MCTD. See N.Y. Tax Law 1280
  • HAIL vehicle: means a for-hire vehicle having a taximeter and a TLC-sanctioned trip record system, licensed by the TLC to carry passengers for hire and authorized to accept hails from prospective passengers in the streets of the city, provided that such authorization shall prohibit the pick-up of passengers by street hail at airports and by street hail or pre-arranged call in Manhattan south of east ninety-sixth street and south of west one hundred tenth street, or in such area as the TLC shall by rule prohibit pursuant to the chapter of the laws of two thousand twelve which added this subdivision. See N.Y. Tax Law 1280
  • Person: means an individual, partnership, limited liability company, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, referee or any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, any combination of individuals, and any other form of unincorporated enterprise owned or conducted by two or more persons. See N.Y. Tax Law 1280
  • Taxicab: means a motor vehicle licensed by the TLC to carry passengers for hire and authorized to accept hails from prospective passengers in the street. See N.Y. Tax Law 1280
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