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A-6.002 - Tax Administration Act
Section 91
Disposition versions
91. In any contestation or appeal proceedings under a fiscal law, the filing of a return, application, certificate, statement or answer required by such law or a regulation made under such law, filed or sent by a person or in his name, or made or signed by him or in his name, shall be accepted as proof, in the absence of proof to the contrary, that such return, application, certificate, statement or answer was filed or sent by such person or in his name, or made or signed by him or in his name.
91. In any proceedings in appeal under a fiscal law, the filing of a return, application, certificate, statement or answer required by such law or a regulation made under such law, filed or sent by a person or in his name, or made or signed by him or in his name, shall be accepted as proof, in the absence of proof to the contrary, that such return, application, certificate, statement or answer was filed or sent by such person or in his name, or made or signed by him or in his name.
91. In any proceedings in appeal under a fiscal law, the filing of a return, application, certificate, statement or answer required by such law or a regulation made under such law, filed or sent by a person or in his name, or made or signed by him or in his name, shall be accepted as prima facie proof that such return, application, certificate, statement or answer was filed or sent by such person or in his name, or made or signed by him or in his name.
91. In any proceedings in appeal under a fiscal law, the filing of a return, certificate, statement or answer required by such law or a regulation made under such law, filed or sent by the taxpayer or on his behalf, or made or signed by him or in his name, shall be accepted as primafacie proof that such return, certificate, statement or answer was filed or sent by such person or in his name, or made or signed by him or in his name.
