3-4-11-6: SALES PRESUMED TAXABLE; BURDEN OF PROOF:

It shall be presumed that all sales of motor vehicle fuel in the city are subject to tax under this section 3-4-11 until the contrary is established. The burden of proving that a sale is not taxable hereunder shall be upon the retail dealer or purchaser so claiming. (Ord. 0-10-16, 3-21-2016)

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