Maryland Statutes
Subtitle 6 - Exemptions
Section 11-604 - Burden of Proof

(a)    In a civil or administrative proceeding under this title, a person claiming an exemption or an exception from a definition has the burden of proving the exemption or exception.
    (b)    In a criminal proceeding under this title, the burden of going forward with evidence of a claim or exemption or exception from a definition is on the person claiming it.