The burden of proving an exemption in a proceeding or action brought under this chapter is on the person claiming the benefit of the exemption.
Tex. Fin. Code § 157.028
BURDEN OF PROOF TO ESTABLISH AN EXEMPTION
Added by Acts 2009, 81st Leg., R.S., Ch. 1147 (H.B. 2779), Sec. 8, eff
Official source: Texas Constitution and Statutes. Reproduced from public-domain Texas statutes; confirm against the official source for the current text. Not legal advice.