Wyoming Administrative Code
Agency 211 - Equalization, Board of
Sub-Agency 0001 - General Agency, Board or Commission Rules
Chapter 2 - RULES OF PRACTICE AND PROCEDURE FOR CASES BEFORE THE WYOMING STATE BOARD OF EQUALIZATION FROM THE WYOMING DEPARTMENTS OF REVENUE OR TRANSPORTATION OR CERTIFIED FROM A COUNTY ASSESSOR AND ACCEPTED BY THE BOARD
Section 2-20 - Burden of Going Forward; Burden of Persuasion

Except as specifically provided by law or in this section, the Petitioner shall have the burden of going forward and the ultimate burden of persuasion, which burden shall be met by a preponderance of the evidence. If Petitioner provides sufficient evidence to show the Department determination is incorrect, the burden shifts to the Department to defend its action. For all cases involving a claim for exemption, the Petitioner shall clearly establish the facts supporting an exemption. In issues of whether there is a taxable event under Wyoming law, the Petitioner shall have the burden of going forward and the Department shall have the ultimate burden of persuasion.