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§ 12-05 — Presumption and Burden of Proof

New York City Administrative Code (current through L.L. 2026/147, enacted September 12, 2026, and amendments effective through October 10, 2026) · 19 RCNY § 12-05

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§ 12-05 Presumption and Burden of Proof.

It shall be presumed that all rents are subject to tax until the contrary is established, and the burden of proving that rent for occupancy is not taxable under the law shall be upon the operator or the occupant.

§ 12-05 — Presumption and Burden of Proof | New York City Administrative Code (current through L.L. 2026/147, enacted September 12, 2026, and amendments effective through October 10, 2026) | Corpus