N.Y. Tax Law § 1293

§ 1293. Presumption. For the purpose of the proper administration of\nthis article and to prevent evasion of the state assessment fee imposed\nby this article, it shall be presumed that every TNC prearranged trip\nthat originates anywhere in the state outside the city is subject to the\nstate assessment fee. This presumption shall prevail until the contrary\nis proven by the person liable for the fee.\n