§ 27.6.1.1 BURDEN OF PROOF FOR FACTUAL ISSUES IN ADMINISTRATIVE PROCEEDINGS.

JurisdictionArizona

§ 27.6.1.1 Burden of Proof For Factual Issues In Administrative Proceedings. The legislature amended the burden of proof statute to include application to administrative proceedings and renumbered the statute as A.R.S. § 42-1255. See 2004 Ariz. Sess. Laws, ch. 84. The amendment clarified that in administrative proceedings (as well as judicial proceedings), the department of revenue has the burden of proof regarding factual issues concerning "the tax liability of a taxpayer." A.R.S. § 42-1255. This burden...

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