1. The burden of proof standard imposed on taxpayers to provide evidence that a tax is out of all appropriate proportion from the benefits provided by a state is.
2. a. Beyond a reasonable doubt
3. b. A preponderance of the evidence
4. c. Clear and Cogent evidence
5. d. Clear and Convincing Evidence
6. e. None of the above

2. 
   
3. Under what circumstance is a state not obligated to provide a taxpayer retroactive relief after the taxpayer Successfully a tax statute?

1. a. When a tax statue is struck down based upon establish federal constitutional law
2. b. When a taxpayer is not denied pre-deprivation remedies
3. c. When a taxpayer is not denied predetermination remedies
4. d. When a court decision reverse prior precedent and equity favors it
5. e. A state is not obligated to provide retroactive relief.