Maine § 36 §5265 Burden of proof in proceedings before the assessor

Maine Statutes

§ 36 §5265 — Burden of proof in proceedings before the assessor

Maine·Title 36 TAXATION·Part 8 INCOME TAXES·Ch. 831 PROCEDURE AND ADMINISTRATION

In any proceeding before the assessor under this Part the burden of proof shall be on the taxpayer except for the following issues, as to which the burden of proof shall be on the assessor:

1.Fraud. Whether the taxpayer has been guilty of fraud with attempt to evade tax.

2.Liability as transferee. Whether the petitioner is liable as the transferee of property of a taxpayer, but not to show that the taxpayer was liable for the tax.

3.Liability for deficiency increase.

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In any proceeding before the assessor under this Part the burden of proof shall be on the taxpayer except for the following issues, as to which the burden of proof shall be on the assessor:
1.
Fraud.
Whether the taxpayer has been guilty of fraud with attempt to evade tax.
2.
Liability as transferee.
Whether the petitioner is liable as the transferee of property of a taxpayer, but not to show that the taxpayer was liable for the tax.
3.
Liability for deficiency increase.

Maine § 36 §5265 (Burden of proof in proceedings before the assessor) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.