In any proceeding under this law, the burden of proving an exemption is upon the person claiming it.
(Repealed and added by Stats. 1994, Ch. 1115, Sec. 2. Effective January 1, 1995. Operative July 1, 1995, by Sec. 5 of Ch. 1115.)
Section 22053
Fin. Code § 22053, under Exemptions.
Fin. Code § 22053