{"data":{"id":"us-ca/evid-524","jurisdiction":"us-ca","citation":"EVID § 524","heading":"","body":"(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.\n(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.\n(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.\n(d) For purposes of this section, “taxpayer” includes a person on whom fees administered by the State Board of Equalization are imposed.","path":["Evidence Code - EVID","DIVISION 5. BURDEN OF PROOF; BURDEN OF PRODUCING EVIDENCE; PRESUMPTIONS AND INFERENCES [500. - 670.]","CHAPTER 1. Burden of Proof [500. - 524.]","ARTICLE 2. Burden of Proof on Specific Issues [520. - 524.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"5b45b9f75a7b5717fa68d32e58309eed1d5c632a026cc397c297f9dbc1424f25","source_id":"us-ca","stale":false,"prev":"us-ca/evid-523","next":"us-ca/evid-550"},"notice":"GroundRules: Original legal text. Not legal advice."}