Chapter 5. General Procedures for Board Action›Article 4. Conduct of the Board Meeting and Burden of Proof
§ 5541. Burden of Proof.
California Code of Regulations, Title 18 — Division 2.1. State Board of Equalization — Rules for Tax Appeals · 2026 edition · updated 2026-10-05 · California
(a) Except as otherwise specifically provided by law, the burden of proof is upon the taxpayer as to all issues of fact.
(b) In any proceeding involving the issue of fraud with intent to evade tax, the burden of proof as to that issue is upon the Department.
Credits
Note: Authority cited: Article XIII, Section 11, California Constitution; Sections 15606 and 15640, Government Code; and Sections 251, 1840, 11651, 13170 and 32451, Revenue and Taxation Code. Reference: Sections 15606 and 15640, Government Code; and Sections 254.5, 270, 742, 1840, 12429 and 32302, Revenue and Taxation Code.
History
New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
Change without regulatory effect amending Note filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).
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