Statute · California Evidence Code
Cal. Evid. Code § 524 — Burden of Proof on Specific Issues
Cal. Evid. Code § 524
- Type
- Statute
- Source
- California Evidence Code
- Jurisdiction
- California
- Date
- 2011-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(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…
Citator
Cal. Evid. Code § 524 — Burden of Proof on Specific Issues is in force in the current edition of the Code, and nothing recorded condemns it.
(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.