136.300. Burden of proof in proceedings or appeal on director of revenue--when, exceptions.
Burden of proof in proceedings or appeal on director of revenue--when,exceptions.
136.300. 1. With respect to any issue relevant to ascertaining thetax liability of a taxpayer all laws of the state imposing a tax shall bestrictly construed against the taxing authority in favor of the taxpayer.The director of revenue shall have the burden of proof with respect to anyfactual issue relevant to ascertaining the liability of a taxpayer only if:
(1) The taxpayer has produced evidence that establishes that there isa reasonable dispute with respect to the issue; and
(2) The taxpayer has adequate records of its transactions andprovides the department of revenue reasonable access to these records; and
(3) In the case of a partnership, corporation or trust, the net worthof the taxpayer does not exceed seven million dollars and the taxpayer doesnot have more than five hundred employees at the time the final decision ofthe director of the department of revenue is issued.
2. This section shall not apply to any issue with respect to theapplicability of any tax exemption or credit.
(L. 1978 S.B. 661, A.L. 1999 H.B. 516)