---
kind: "section"
citation: "18 C.F.R. § 158.8"
title: "18"
number: "158.8"
heading: "Burden of proof."
url: "https://uscodex.org/cfr/18/158.8"
---

# §158.8. Burden of proof.


The burden of proof to justify every accounting entry shall be on the person making, authorizing, or requiring such entry.


## Notes

### Authority

Authority: 15 U.S.C. 717-717w, 3301-3432; 42 U.S.C. 7102-7352.

### Source

Source: Order 141, 12 FR 8603, Dec. 19, 1947, unless otherwise noted.