§ 8-8-28 - Burden of proof in tax cases.
SECTION 8-8-28
§ 8-8-28 Burden of proof in tax cases.– In all tax cases before the court, and upon appeal therefrom, a preponderanceof the evidence shall suffice to sustain the burden of proof. The burden ofproof shall fall upon the party seeking affirmative relief and the burden ofgoing forward with the evidence shall shift as in other civil litigation. Inany proceedings in which the division of taxation alleges fraud or an exceptionto the normal statute of limitations on assessment, the burden of proof inrespect of that issue shall be upon the division of taxation. To be sustainedon the issue of fraud, the division of taxation must sustain a burden of clearand convincing proof.