§ 9813 - Presumptions and burden of proof - Vermont Statutes

§ 9813. Presumptions and burden of proof

(a) For the purpose of the proper administration of this chapter and to prevent evasion of the tax hereby imposed, it shall be presumed that all receipts for property or services of any type mentioned in subdivisions (1), (2) and (3) of section 9771 of this title, and all amusement charges of any type mentioned in subdivision (4) of section 9771 of this title, are subject to tax until the contrary is established, and the burden of proving that any receipt or amusement charge is not taxable hereunder shall be upon the person required to collect tax.

(b) The certificate of the commissioner to the effect that a tax has not been paid, that a return, bond or registration certificate has not been filed, or that information has not been supplied under this chapter shall be presumptive evidence thereof. (Added 1969, No. 133 § 1, eff. June 1, 1969.)