In any action, civil or criminal, where a defense is based upon any exemption provided for in this article, the burden of proving the existence of such exemption shall be upon the party raising such defense.
(Code 1981, §44-3-18, enacted by Ga. L. 1982, p. 1431, § 1; Ga. L. 1983, p. 3, § 33; Ga. L. 1990, p. 606, § 1; Code 1981, §44-3-12, as redesignated by Ga. L. 1995, p. 993, § 1.)
Editor's notes.- Ga. L. 1995, p. 993, § 1, renumbered former Code Section 44-3-12 as present Code Section 44-3-9.