HB 1782 -- Taxation:  Burden of Proof in Tax Cases

Co-Sponsors:  Gibbons, Secrest, Patek, Hegeman, Summers

This bill expands the burden of proof shift from the taxpayer to
the Department of Revenue by shifting the burden to the
department on any claim of tax exemption or credit.  The
taxpayer and claim must meet certain criteria.

The bill also removes the exemption from the burden of proof
shift currently imposed on corporations, trusts, or partnerships
with a net worth of $7 million or more and having 500 or more
employees.