§ 44-49-13 - Injunction prohibited – Burden of proof.
SECTION 44-49-13
§ 44-49-13 Injunction prohibited –Burden of proof. – (a) Injunction prohibited. No person may bring suit to enjoin theassessment or collection of any taxes, interest, or penalties imposed by thischapter.
(b) Standard of proof. The tax and penalties assessedby the tax administrator are presumed to be valid and correctly determined andassessed. The burden is upon the taxpayer to show their incorrectness orinvalidity. Any statement filed by the tax administrator with the courtadministrator, or any other certificate by the tax administrator of the amountof tax and penalties determined or assessed, is admissible in evidence and isprima facie evidence of the facts it contains.