GEORGIA STATUTES AND CODES
§ 44-3-12 - Burden of proof of exemption
O.C.G.A. 44-3-12 (2010)
44-3-12. Burden of proof of exemption
In any action, civil or criminal, where a defense is based upon any exemption provided for in this article, the burden of proving the existence of such exemption shall be upon the party raising such defense.
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