Evidence Code section 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 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.

Source: Section 524, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=EVID§ionNum=524.­ (accessed Jun. 2, 2025).

Last Updated

May 12, 2025

§ 524’s source at ca​.gov