Statutes, codes, and regulations
California Code Of Regulations
Title 18 - Public RevenuesDivision 2.1 - State Board of Equalization - Rules for Tax AppealsChapter 5 - General Procedures for Board Action
Article 4 - Conduct of the Board Meeting and Burden of Proof
Section 5541 - Burden of Proof

Cal. Code Regs. tit. 18 § 5541

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Current through Register 2024 Notice Reg. No. 49, December 6, 2024
Section 5541 - Burden of Proof
(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.

Cal. Code Regs. Tit. 18, § 5541

1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
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).

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.

1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
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).