Utah Code 61-1-14.5. Burden of proving exemption
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Terms Used In Utah Code 61-1-14.5
- Person: means :(1)(x)(i) an individual;(1)(x)(ii) a corporation;(1)(x)(iii) a partnership;(1)(x)(iv) a limited liability company;(1)(x)(v) an association;(1)(x)(vi) a joint-stock company;(1)(x)(vii) a joint venture;(1)(x)(viii) a trust where the interests of the beneficiaries are evidenced by a security;(1)(x)(ix) an unincorporated organization;(1)(x)(x) a government; or(1)(x)(xi) a political subdivision of a government. See Utah Code 61-1-13
In any proceeding under this chapter, civil, criminal, administrative, or judicial, the burden of proving an exemption under Section
61-1-14 or an exception from a definition under Section61-1-13 is upon the person claiming the exemption or exception.