SECTION 165:5-25-4. Burden of proof

Latest version.

In all administrative proceedings, unless otherwise provided by law, the burden of proof shall be upon the taxpayer/registrant to show in what respect the action or proposed action of the Commission is incorrect. If, upon hearing, the taxpayer/registrant fails to make a prima facie case, the Administrative Law Judge may recommend that the Commission deny the application solely upon the grounds of failure to prove sufficient facts which would entitle the taxpayer/registrant to the requested relief.

[Source: Added at 23 Ok Reg 506, eff 12-19-05 (emergency); Added at 23 Ok Reg 2225, eff 7-1-06]

                    
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