CHAPTER 11. TAXATION.

§11-10-25. Taxpayer must show tax exemption applies; presumption.

(a) The burden of proving that a tax exemption applies to any tax administered by the Tax Commissioner shall be upon the taxpayer. Tax exemptions administered by the Tax Commissioner shall be strictly construed against the taxpayer and for the payment of any applicable tax.

(b) To prevent evasion, it is presumed that a tax exemption does not apply until the contrary is clearly established by a preponderance of the evidence.

Bills Affecting §11-10-25

2005 Regular Session: HB2905
2005 Regular Session: SB448
2009 Regular Session: HB3024
2009 Regular Session: HB3080
2009 Regular Session: SB540