34 Tex. Admin. Code § 1.26 - Burden and Standard of Proof in Contested Cases

(a) General rule. Pursuant to Tax Code, § 111.0041, the taxpayer must produce contemporaneous records and supporting documentation appropriate to the tax or fee for the transactions in question to substantiate and enable verification of the taxpayer's claim related to the amount of tax, penalty, or interest to be assessed, collected, or refunded.

(b) The AHS has the burden to prove by clear and convincing evidence:

(1) liability for the additional penalty under Tax Code, § 111.061(b); and

(2) personal liability for fraudulent tax evasion under Tax Code, § 111.0611.

(c) The taxpayer has the burden to prove by clear and convincing evidence that the taxpayer or a transaction qualifies for an exemption or a deduction tantamount to an exemption.

(d) The AHS has the burden to prove by a preponderance of the evidence that an exclusion from an exemption applies.

(e) In all other cases, the taxpayer has the burden of proof by a preponderance of the evidence.

Notes

34 Tex. Admin. Code § 1.26

Adopted by Texas Register, Volume 43, Number 50, December 14, 2018, TexReg 8126, eff. 1/1/2019