California Statutes
§ 524. — 524. (Added by Stats. 2010, Ch. 168, Sec. 1.)
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
(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” i
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California § 524. (524. (Added by Stats. 2010, Ch. 168, Sec. 1.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2010, Ch. 168, Sec. 1. (AB 2195) Effective January 1, 2011.