Section 11-1605. Presumptions and burden of proof  


Latest version.
  • For the purpose of proper
      administration of this chapter and to prevent evasion of the tax  hereby
      imposed,  it  shall be presumed that all sales of plastic containers are
      taxable, and not entitled  to  any  credit  allowed  against  the  taxes
      imposed  hereby.  Such  presumptions shall prevail until the contrary is
      established and the burden of proving the contrary  shall  be  upon  the
      taxpayer.