There is a newer version
of
this Section
2020 Rhode Island General Laws
Title 8 - Courts and Civil Procedure–courts
Chapter 8-8 District Court
Section 8-8-28 Burden of proof in tax cases.
Universal Citation: RI Gen L § 8-8-28 (2020)
§ 8-8-28. Burden of proof in tax cases.
In all tax cases before the court, and upon appeal therefrom, a preponderance of the evidence shall suffice to sustain the burden of proof. The burden of proof shall fall upon the party seeking affirmative relief and the burden of going forward with the evidence shall shift as in other civil litigation. In any proceedings in which the division of taxation alleges fraud or an exception to the normal statute of limitations on assessment, the burden of proof in respect of that issue shall be upon the division of taxation. To be sustained on the issue of fraud, the division of taxation must sustain a burden of clear and convincing proof.
History of Section.
(P.L. 1984, ch. 183, § 1.)
Disclaimer: These codes may not be the most recent version. Rhode Island 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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
