Indiana Code § 24-13-5-5

Burden of proof
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Sec. 5. Notwithstanding section 1 of this chapter, the burden of showing that a participant or other person derives compensation primarily from the sale and consumption of goods, services, or intangible property lies with the plan or operation or a person involved with the plan or operation.   IC 24-14 ARTICLE 14. TOWING SERVICES               Ch. 1. Application             Ch. 2. Definitions             Ch. 3. Emergency Towing             Ch. 4. Commercial Private Property Towing             Ch. 5. Invoices for Towing Services             Ch. 6. Notice Requirements             Ch. 7. Releasing Towed Motor Vehicles             Ch. 8. Fees and Records             Ch. 9. Prohibited Acts             Ch. 10. Violations   IC 24-14-1 Chapter 1. Application               24-14-1-1 Application of article             24-14-1-2 Exceptions to application of chapter             24-14-1-3 Application of article to other statutes

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