California · Evidence Code

EVID §524: (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

What this law says, in plain English

In civil cases involving the State Board of Equalization, that board must prove its case by clear and convincing evidence rather than a lower standard of proof.

Read the full statutory 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.

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