Regulations last checked for updates: Feb 06, 2026

Title 28 - Judicial Administration last revised: Jul 03, 2025
§ 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