{"code":"EVID","codeName":"Evidence Code","section":"524","citation":"Evid. Code, § 524","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 5. BURDEN OF PROOF; BURDEN OF PRODUCING EVIDENCE; PRESUMPTIONS AND INFERENCES [500. - 670.]","url":"https://blackletter.si/evidence-code/division-5"},{"name":"CHAPTER 1. Burden of Proof [500. - 524.]","url":"https://blackletter.si/evidence-code/division-5/chapter-1"},{"name":"ARTICLE 2. Burden of Proof on Specific Issues [520. - 524.]","url":"https://blackletter.si/evidence-code/division-5/chapter-1/article-2"}],"history":"Added by Stats. 2010, Ch. 168, Sec. 1.   (AB 2195)   Effective January 1, 2011.","effective":"2011-01-01","html":"<p>(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.</p><p>(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.</p><p>(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.</p><p>(d) For purposes of this section, “taxpayer” includes a person on whom fees administered by the State Board of Equalization are imposed.</p>","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.","otherVersions":[],"url":"https://blackletter.si/evidence-code/burden-of-proof-on-specific-issues-524","source":"California Legislative Information bulk export (pubinfo)"}