§ 524. — 524. (Added by Stats. 2010, Ch. 168, Sec. 1.)

California § 524.

• Jurisdiction: California
• Code EVID: Evidence Code - EVID
• Div. 5.: DIVISION 5. BURDEN OF PROOF; BURDEN OF PRODUCING EVIDENCE; PRESUMPTIONS AND INFERENCES
• Ch. 1.: CHAPTER 1. Burden of Proof
• Art. 2.: ARTICLE 2. Burden of Proof on Specific Issues

Text

(a)
Notwithstanding any other provision of law, in a civil proceeding to which the State Board of Equalization is a party, that board shall have the burden of proof by clear and convincing evidence in sustaining its assertion of a penalty for intent to evade or fraud against a taxpayer, with respect to any factual issue relevant to ascertaining the liability of a taxpayer.
(b)
Nothing in this section shall be construed to override any requirement for a taxpayer to substantiate any item on a return or claim filed with the State Board of Equalization.
(c)
Nothing in this section shall subject a taxpayer to unreasonable search or access to
records in violation of the United States Constitution, the California Constitution, or any other law.
(d)
For purposes of this section, “taxpayer” includes a person on whom fees administered by the State Board of Equalization are imposed.

Legislative History

Added by Stats. 2010, Ch. 168, Sec. 1. (AB 2195) Effective January 1, 2011.