SCS/SB 829 - Currently, the Director of Revenue has the burden of proof in tax liability disputes if the taxpayer meets certain requirements. One such requirement is that if the taxpayer is a partnership, corporation, or trust, the taxpayer's net worth doesn't exceed $7 million and the taxpayer has no more than 500 employees. This act removes this requirement to put the burden of proof on the Director of Revenue. The act also allows the burden of proof to be placed on the Director of Revenue in tax exemption cases. This act is similar to HB 1455 (2014). This act is similar to a provision contained in HCS/HB 1179 & 1765 (2014) and CCS/HCS/SB 584 (2014). MIKE HAMMANN