1. Regulations
  2. title 28
  3. chapter I
  4. part 12
  5. § 12.30

View all text of Part 12 [§ 12.1 - § 12.70]

§ 12.30 - Burden of establishing availability of exemptions.

In all matters pertaining to exemptions, the burden of establishing the availability of the exemption shall rest with the person for whose benefit the exemption is claimed.

AUTHORITY: Sec. 5, 70 Stat. 900; 50 U.S.C. 854.

SOURCE: 21 FR 5928, Aug. 8, 1956, unless otherwise noted.

CITE AS: 28 CFR 12.30