Brooklyn since 2014All five boroughsSame-day response during business hours

What is NYC AC § 11-1605?

Quick Answer

This section establishes that all sales of plastic containers are presumed taxable, with no credits allowed against the imposed taxes. The burden of proof rests with the taxpayer to establish otherwise. Applies to taxpayers involved in the sale of plastic containers.

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

Michael Nacmias - Founding PartnerMichael Sargo - Partner
From the team atNacmias Law Firm, PLLCBrooklyn-based attorneys representingproperty owners across all five boroughsMeet the team →

§ 11-1605 Presumptions and burden of proof.

AC § 11-1605

For the purpose of proper administration of this chapter and to prevent evasion of the tax hereby imposed, it shall be presumed that all sales of plastic containers are taxable, and not entitled to any credit allowed against the taxes imposed hereby. Such presumptions shall prevail until the contrary is established and the burden of proving the contrary shall be upon the taxpayer.

Common Questions

Our team

Meet the people you will work with

Free case review

Talk to an attorney before you act on NYC code.

Free 15-minute case review with the attorney handling your matter. Same-day response during business hours across all five boroughs — OATH hearings, Housing Court, and real estate closings.

Or email us

[email protected]

An attorney reads every message.

  • Same-day response

    During business hours

  • Direct attorney access

    Same lawyer from intake to close

  • Flat-fee pricing

    On most OATH and closing matters