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NYC Administrative Code

§ 11-1008 — Presumption and burden of proof.

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What is NYC AC § 11-1008?

Quick Answer

This section establishes a presumption that the occupant of any premises is subject to taxation until proven otherwise. The responsibility to demonstrate any exemption from taxation lies with the occupant. Applies to occupants of premises regarding tax obligations.

General informational summary. Not legal advice for your situation. Consult an attorney before acting on any specific matter.

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§ 11-1008 Presumption and burden of proof.

AC § 11-1008

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.

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