R.C.S.A. § 31-376-43
Burden of proof
Cite as Conn. Agencies Regs. § 31-376-43
(a) In all proceedings commenced by the filing of a notice of contest, the burden of proof shall rest with the Commissioner.
(b) In proceedings commenced by a petition for modification of the abatement period, the burden of establishing the necessity for such modification shall rest with the petitioner.