Rhode Island § 8-8-28 - District Court
Full text of Rhode Island Rhode Island General Laws § 8-8-28 — District Court, with citation guidance and answers to common questions.
§ 8-8-28. District Court
R.I. Gen. Laws § 8-8-28
§ 8-8-28. Burden of proof in tax cases.
In all tax cases before the court, and upon appeal therefrom, a preponderance of the evidence shall suffice to sustain the burden of proof. The burden of proof shall fall upon the party seeking affirmative relief and the burden of going forward with the evidence shall shift as in other civil litigation. In any proceedings in which the division of taxation alleges fraud or an exception to the normal statute of limitations on assessment, the burden of proof in respect of that issue shall be upon the division of taxation. To be sustained on the issue of fraud, the division of taxation must sustain a burden of clear and convincing proof.
History of Section.
P.L. 1984, ch. 183, § 1.
Frequently Asked Questions About Rhode Island § 8-8-28
What does Rhode Island General Laws § 8-8-28 cover?
Section 8-8-28 ("District Court") is part of the Rhode Island General Laws, the codified statutory law of Rhode Island. 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 Rhode Island § 8-8-28?
A common citation format is "Rhode Island General Laws § 8-8-28" (Rhode Island). 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 Rhode Island law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Rhode Island official source linked on this page or consult a licensed Rhode Island attorney.
How does Rhode Island § 8-8-28 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Rhode Island 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 Rhode Island.