2012 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 831: PROCEDURE AND ADMINISTRATION
36 §5265. Burden of proof in proceedings before the assessor
Part 8: INCOME TAXES
§5265. Burden of proof in proceedings before the assessor
In any proceeding before the assessor under this Part the burden of proof shall be on the taxpayer except for the following issues, as to which the burden of proof shall be on the assessor: [P&SL 1969, c. 154, §F1 (NEW).]
1. Fraud. Whether the taxpayer has been guilty of fraud with attempt to evade tax.
[ P&SL 1969, c. 154, §F1 (NEW) .]
2. Liability as transferee. Whether the petitioner is liable as the transferee of property of a taxpayer, but not to show that the taxpayer was liable for the tax.
[ P&SL 1969, c. 154, §F1 (NEW) .]
3. Liability for deficiency increase.
[ 2001, c. 583, §21 (RP) .]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). 1977, c. 694, §723 (AMD). 2001, c. 583, §21 (AMD).
Disclaimer: These codes may not be the most recent version. Maine may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
