Vermont § 9813 - Presumptions and burden of proof
Full text of Vermont Vermont Statutes Online § 9813 — Presumptions and burden of proof, with citation guidance and answers to common questions.
§ 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 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; amended 2017, No. 74, § 140b.)
Source: official Vermont text · Last verified 2026-08-27
Frequently Asked Questions About Vermont § 9813
What does Vermont Statutes Online § 9813 cover?
Section 9813 ("Presumptions and burden of proof") is part of the Vermont Statutes Online, the codified statutory law of Vermont. 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 Vermont § 9813?
A common citation format is "Vermont Statutes Online § 9813" (Vermont). 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 Vermont law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Vermont official source linked on this page or consult a licensed Vermont attorney.
How does Vermont § 9813 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Vermont 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 Vermont.