Maine § 5265. - Burden of proof in proceedings before the assessor
Full text of Maine Maine Revised Statutes § 5265. — Burden of proof in proceedings before the assessor, with citation guidance and answers to common questions.
§ 5265.. Burden of proof in proceedings before the assessor
In any proceeding before the assessor under this Part the burden of proof shall be on the taxpayer except for the following issues, as to which the burden of proof shall be on the assessor: [P&SL 1969, c. 154, §F/§1 (NEW).]
1. Fraud. Whether the taxpayer has been guilty of fraud with attempt to evade tax.
2. Liability as transferee. Whether the petitioner is liable as the transferee of property of a taxpayer, but not to show that the taxpayer was liable for the tax.
3. Liability for deficiency increase.
Source: official Maine text · Last verified 2026-08-27
Frequently Asked Questions About Maine § 5265.
What does Maine Revised Statutes § 5265. cover?
Section 5265. ("Burden of proof in proceedings before the assessor") is part of the Maine Revised Statutes, the codified statutory law of Maine. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maine § 5265.?
A common citation format is "Maine Revised Statutes § 5265." (Maine). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maine law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maine official source linked on this page or consult a licensed Maine attorney.
How does Maine § 5265. apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maine can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maine.