New York Tax Law Section 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.

Last modified: February 3, 2019