California Evidence Code

§ 524

EVID § 524 Effective Jan 1, 2011Div. 5 · Ch. 1 · Art. 2

Statute 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.

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Legislative history

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