Tenn. Comp. R. & Regs. 1030-05-14 - BURDEN OF PROOF

Current through December 26, 2021

(1) In all proceedings commenced by the filing of a notice of contest, the burden of proof shall rest with the Commissioner.
(2) In proceedings under Rule 1030-3-6 for modification of the abatement period the burden of proof shall rest with the petitioner.

Notes

Tenn. Comp. R. & Regs. 1030-05-14
Original rule filed April 5, 1974; effective May 5, 1974.

Authority: T.C.A. ยง50-554.

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