For the purpose of proper administration of this chapter and to prevent evasion of the tax hereby imposed, it shall be presumed that all deeds are taxable and the burden shall be upon the taxpayer to show that a deed is exempt from tax.

History

Mar. 2, 1962, 76 Stat. 13, Pub. L. 87-408, title III, § 307

Prior Codifications

1973 Ed., § 45-727.

1981 Ed., § 45-927.