Louisiana Administrative Code
Title 69 - TAX APPEALS (REVENUE DEPARTMENT AND LOCAL SALES TAX DISPUTES)
Part I - Procedure and Practice before the Louisiana Board of Tax Appeals
Chapter 7 - Claims against the State
Section I-703 - Burden of Proof
Universal Citation: LA Admin Code I-703
Current through Register Vol. 50, No. 9, September 20, 2024
A. The burden of proof shall always rest with the person presenting the claim.
AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1413.
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