Except where otherwise provided by statute or law, the taxpayer shall have the burden of proving, by a preponderance of the evidence, that:

1. (a) The department has erred in applying or interpreting the relevant statute;
2. (b) The taxpayer is entitled to a refund; or
3. (c) The taxpayer is entitled to an exemption.

Source. #8658-A, eff 6-13-06; ss by #11185-A, eff 9-20-16