Idaho Code
Chapter 18 - SALE OR DISPOSITION OF LAND LOCATED OUTSIDE THE STATE
Section 55-1822 - EVIDENTIARY MATTERS.

55-1822. EVIDENTIARY MATTERS. (1) In any action, civil or criminal, where a defense is based upon any exemption provided for in this chapter, the burden of proving the existence of such exemption shall be upon the party raising such defense.
(2) In any action, civil or criminal, a certificate signed and sealed by the commission stating compliance or noncompliance with the provisions of this chapter shall be admissible in any such action.

History:
[55-1822, added 1972, ch. 276, sec. 22, p. 667; am. 2010, ch. 214, sec. 23, p. 481.]