Section 22-603. Construction

Latest version.

Nothing  contained in this title shall be
  construed as reducing the amount of a receipt  for  sales  tax  purposes
  under   any  of  the  sales  taxes  imposed  or  authorized  by  article
  twenty-eight or twenty-nine of the tax law, or  as  reducing  the  gross
  income  of the gross operating income subject to tax pursuant to chapter
  eleven of  title  eleven  of  this  code.  The  burden  of  establishing
  eligibility  to receive the benefits of this chapter shall rest with the
  party claiming such benefits.
 
    * NB Added L.L. 54/85 § 6, language juxtaposed per Ch. 907/85 § 14
    * NB Number supplied by the Legislative Bill Drafting Commission

                    
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