Rhode Island § 8-8-28 § 8-8-28. Burden of proof in tax cases.

Rhode Island Statutes

§ 8-8-28 — § 8-8-28. Burden of proof in tax cases.

Rhode Island § 8-8-28

Title 8Courts and Civil Procedure–Courts

Ch. 8-8District Court

This text of Rhode Island § 8-8-28 (§ 8-8-28. Burden of proof in tax cases.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 8-8-28 (2026).

Text

§ 8-8-28. Burden of proof in tax cases.
In all tax cases before the court, and upon appeal therefrom, a preponderance of the
            evidence shall suffice to sustain the burden of proof. The burden of proof shall fall
            upon the party seeking affirmative relief and the burden of going forward with the
            evidence shall shift as in other civil litigation. In any proceedings in which the
            division of taxation alleges fraud or an exception to the normal statute of limitations
            on assessment, the burden of proof in respect of that issue shall be upon the division
            of taxation. To be sustained on the issue of fraud, the division of taxation must
            sustain a b

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§ 8-8-28. Burden of proof in tax cases.

In all tax cases before the court, and upon appeal therefrom, a preponderance of the evidence shall suffice to sustain the burden of proof. The burden of proof shall fall upon the party seeking affirmative relief and the burden of going forward with the evidence shall shift as in other civil litigation. In any proceedings in which the division of taxation alleges fraud or an exception to the normal statute of limitations on assessment, the burden of proof in respect of that issue shall be upon the division of taxation. To be sustained on the issue of fraud, the division of taxation must sustain a burden of clear and convincing proof.