GroundRules
7-1-78: Burden of proof in fraud cases.
Where this section sits in the code
- Chapter 7 - Taxation
- ARTICLE 1 Administration
In any proceeding involving the issue of whether any person has been guilty of fraud or corruption, the burden of proof in respect of such issue shall be upon the secretary or the state.
Collected 2026-09-03T15:02:19Z. Source file · JSON