Missouri Laws 136.300 – Burden of proof in proceedings or appeal on director of revenue — when, ..
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1. With respect to any issue relevant to ascertaining the tax liability of a taxpayer all laws of the state imposing a tax shall be strictly construed against the taxing authority in favor of the taxpayer. The director of revenue shall have the burden of proof with respect to any factual issue relevant to ascertaining the liability of a taxpayer only if:
(1) The taxpayer has produced evidence that establishes that there is a reasonable dispute with respect to the issue; and
Terms Used In Missouri Laws 136.300
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- State: when applied to any of the United States, includes the District of Columbia and the territories, and the words "United States" includes such district and territories. See Missouri Laws 1.020
(2) The taxpayer has adequate records of its transactions and provides the department of revenue reasonable access to these records.
2. This section shall not apply to any issue with respect to the applicability of any tax credit.