Section 1030-05-14 - BURDEN OF PROOF(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.Tenn. Comp. R. & Regs. 1030-05-14
Original rule filed April 5, 1974; effective May 5, 1974.Authority: T.C.A. §50-554.