Unless manifestly erroneous, the certificate, advice or bill of the appropriate official designated by law to make or issue the same or to receive payment or any Imposition, which such certificate, advice or bill indicates the nonpayment of such Imposition, shall be prima facie evidence that such Imposition is due and unpaid at the time of the making or issuance of such certificate, advice or bill.
2004
2 If the other party proves facts which support the assumption of an atypical set of facts which does not allow the inference of the cause or consequence which the first party intends to prove with prima facie evidence, the first party must meet the full burden of proof for establishing the facts underlying its claim or defense because the prima facie evidence rule is no longer available.
Please cite as: "Commentary to Trans-Lex Principle , https://www.trans-lex.org/968700"