Cal. Evidence Code § 524
Cal. Evidence Code § 524
California · California Evidence Code · Status: effective · Effective 2011-01-01
Cite this
- Citation
- Cal. Evidence Code § 524, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/769146
- Permanent ID
ys:prov:769146@1- SHA-256
820c0bff613ec32c6556597f6110b181b13ff66d2bf10cf618bdb5a6baa6d70f
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full 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.