For the purpose of the enforcement of this article, and the collection of the tax
levied hereunder, it is presumed that all tangible personal property, subject to the
provisions of this article, imported into the authority or held in the authority by
any dealer is to be sold at retail, used or consumed, or stored for use or consumption
in the authority, and is subject to the tax herein levied; provided that such presumption
shall be prima facie only, and subject to proof furnished to the collector.
(Ord. No. 38-1980, § 9.01, 10-27-80)
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