61-1-14.5 - Burden of proving exemption.
61-1-14.5. Burden of proving exemption.
In any proceeding under this chapter, civil, criminal, administrative, or judicial, the burdenof proving an exemption under Section 61-1-14 or an exception from a definition under Section61-1-13 is upon the person claiming the exemption or exception.
Enacted by Chapter 284, 1983 General Session