Section 136.300 - Burden of proof in proceedings or appeal on director of revenue - when, exceptions1. With respect to any issue relevant to ascertaining the tax liability of a taxpayer all laws of the state imposing a tax shall be strictly construed against the taxing authority in favor of the taxpayer. The director of revenue shall have the burden of proof with respect to any factual issue relevant to ascertaining the liability of a taxpayer only if: (1) The taxpayer has produced evidence that establishes that there is a reasonable dispute with respect to the issue; and(2) The taxpayer has adequate records of its transactions and provides the department of revenue reasonable access to these records.2. This section shall not apply to any issue with respect to the applicability of any tax credit.Amended by 2014 Mo. Laws, HB 1455,s A, eff. 12/20/2014.L. 1978 S.B. 661, A.L. 1999 H.B. 516