59-1-1417. Burden of proof -- Statutory construction.

254 words·~1 min read·/ut/title-59/chapter-1/59-1-1417

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(1)In a proceeding before the commission, the burden of proof is on the petitioner except for determining the following, in which the burden of proof is on the commission:

(a)whether the petitioner committed fraud with intent to evade a tax, fee, or charge;

(b)whether the petitioner is obligated as the transferee of property of the person that originally owes a liability or a preceding transferee, but not to show that the person that originally owes a liability is obligated for the liability; and

(c)whether the petitioner is liable for an increase in a deficiency if the increase is asserted initially after a notice of deficiency is mailed in accordance with Section 59-1-1405 and a petition under Part 5, Petitions for Redetermination of Deficiencies , is filed, unless the increase in the deficiency is the result of a change or correction of federal taxable income:

(i)required to be reported; and

(ii)of which the commission has no notice at the time the commission mails the notice of deficiency.

(2)Regardless of whether a taxpayer has paid or remitted a tax, fee, or charge, the commission or a court considering a case involving the tax, fee, or charge shall:

(a)construe a statute imposing the tax, fee, or charge strictly in favor of the taxpayer; and

(b)construe a statute providing an exemption from or credit against the tax, fee, or charge strictly against the taxpayer.

Amended by Chapter 424 , 2012 General Session