US lawLouisianaRegulationsTitle 69 — TAX APPEALS (REVENUE DEPARTMENT AND LOCAL SALES TAX DISPUTES)Part I — Procedure and Practice before the Louisiana Board of Tax AppealsChapter 7 — Claims against the State703LAC 69:I.703LAC 69:I.703. Burden of ProofLast amended: 2015Year: 2026Length: 14 wordsOfficial source Cite as La. Admin. Code tit. 69, pt. I, § 703A. The burden of proof shall always rest with the person presenting the claim.PreviousLAC 69:I.701NextLAC 69:I.705