Evidentiary burden

Ind. Code § 23-19-5-3, under Fraud and Liabilities.

Ind. Code § 23-19-5-3

Sec. 3. (a) In a civil action or administrative proceeding under this article, a person claiming an exemption, exception, preemption, or exclusion has the burden to prove the applicability of the claim. (b) In a criminal proceeding under this article, a person claiming an exemption, exception,

preemption, or exclusion has the burden of going forward with evidence of the claim. As added by P.L.27-2007, SEC.23.