Which of the Following Rules Related to the Economic Tax

Which of the following rules related to the economic tax incidence is NOT true?

A) The statutory burden generally does not describe who really bears the tax.
B) If there are impediments to reducing wages,such as a minimum wage,firms are more likely to bear the burden of a tax on earnings.
C) The incidence of taxation on producers and consumers is ultimately determined by the elasticities of supply and demand in most cases.
D) When there are barriers to reaching the competitive market equilibrium,the side of the market on which the tax is levied does not matter.