|SB 0909||Shifts burden of proof on tax credit disputes to Department of Revenue|
|LR Number:||2646S.01I||Fiscal Note:||2646-01|
|Committee:||Ways and Means|
|Last Action:||01/21/02 - Second Read and Referred S Ways & Means Committee||Journal page:||S125|
|Effective Date:||August 28, 2002|
SB 909 - This act expands the shift of the burden of proof from the taxpayer to the Department of Revenue by shifting the burden to the Department in cases involving claims of tax exemptions or credits. The act also removes the exemption from the burden-of-proof shift currently imposed on corporations, trusts, or partnerships with a net worth in excess of $7 million or with 500 or more employees.
This act is identical to SB 621 (2001).