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Sales and uses presumed taxable - Burden of proof.

Municipal Code of Chicago § 3-52-100
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3-52-100 Sales and uses presumed taxable - Burden of proof. It shall be presumed that all sales and uses of vehicle fuel in the city are subject to tax under this chapter until the contrary is established. The burden of proving that a sale or use is not taxable hereunder shall be upon the distributor, retail dealer, purchaser or user so claiming. (Prior code § 200.10-10; Added Coun. J. 9-24-86, p. 34094)
Source: City of Chicago, Municipal Code of Chicago (American Legal Publishing, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/chicago/latest/chicago_il/0-0-0-2607848Fetched: 10/24/2026

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3-52-100 | Corpus