117. In any contestation proceedings under section 98, the filing of a return, report, certificate, statement, answer or any other document filed or sent to the board by the person concerned or on his behalf, or made or signed by him or in his name, shall be accepted as proof that such return, report, certificate, statement, answer or other document was filed or sent by such person or in his name, or made or signed by him or in his name, until proof to the contrary.
1978, c. 36, s. 117; 2020, c. 122020, c. 12, s. 14416.