42-1255. Burden of proof
The department has the burden of proof by a preponderance of the evidence in any
administrative or judicial proceeding regarding any factual issue that is relevant to
ascertaining the tax liability of a taxpayer. This section does not abrogate any
provision of this title or title 43 that requires a taxpayer to substantiate an item of
income or expense. This section applies to a factual issue if a preponderance of the
evidence demonstrates that:
1. The taxpayer asserts a reasonable dispute regarding the issue.
2. The taxpayer has fully cooperated with the department regarding the issue
including providing, within a reasonable period of time, access to and inspection of all
witnesses, information and documents within the taxpayer's control, as reasonably
requested by the department.
3. The taxpayer has kept and maintained records as required by this title, by title
43 or by the department.
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