§ 196.08  Burden of Proof
   (a)   General Rule. Except as otherwise provided in this section, any determination and assessment made by the Commissioner shall be prima facie correct and the operator shall have the burden of proof with respect to any factual issue relevant to ascertaining the liability of the operator imposed by this chapter.
   (b)   Limitations.
      (1)   The Commissioner shall have the burden of proof in any proceeding with respect to any transactions which were reconstructed by the Commissioner solely through the use of statistical information on unrelated operators.
      (2)   Division (b)(1) of this section shall apply with respect to an issue only if the operator has maintained all records required under this chapter and has cooperated with all requests by the Commissioner for witnesses, information, documents, meetings, and interviews.
(Ord. No. 878-09. Passed 7-1-09, eff. 7-8-09)