(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.

Terms Used In California Evidence Code 524

  • Burden of proof: means the obligation of a party to establish by evidence a requisite degree of belief concerning a fact in the mind of the trier of fact or the court. See California Evidence Code 115
  • Fraud: Intentional deception resulting in injury to another.
  • Law: includes constitutional, statutory, and decisional law. See California Evidence Code 160
  • Person: includes a natural person, firm, association, organization, partnership, business trust, corporation, limited liability company, or public entity. See California Evidence Code 175
  • State: means the State of California, unless applied to the different parts of the United States. See California Evidence Code 220

(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.

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

  Previous section
Next section  
 Article 2 Contents