59-1-1417 - Burden of proof.
59-1-1417. Burden of proof.
In a proceeding before the commission, the burden of proof is on the petitioner except fordetermining the following, in which the burden of proof is on the commission:
(1) whether the petitioner committed fraud with intent to evade a tax, fee, or charge;
(2) whether the petitioner is obligated as the transferee of property of the person that originallyowes a liability or a preceding transferee, but not to show that the person that originally owes a liabilityis obligated for the liability; and
(3) whether the petitioner is liable for an increase in a deficiency if the increase is assertedinitially after a notice of deficiency is mailed in accordance with Section 59-1-1405 and a petition underPart 5, Petitions for Redetermination of Deficiencies, is filed, unless the increase in the deficiency is theresult of a change or correction of federal taxable income:
(a) required to be reported; and
(b) of which the commission has no notice at the time the commission mails the notice ofdeficiency.
Enacted by Chapter 212, 2009 General Session