Cal. Code Regs., tit. 18, § 35003 — 35003. Burden of Proof

Reference: Section 22970.2, Business and Professions Code; Sections 15570.22, 15570.24 and 15606, Government Code; Sections 25215.45, 105190 and 105310, Health and Safety Code; Sections 4629.5, 42464.2, 42882 and 71215, Public Resources Code; Section 893, Public Utilities Code; Sections 7051, 7202, 7270, 8251, 9251, 30451, 34013, 38701, 40171, 41128, 42020, 42103, 43501, 44003, 45851, 46601, 50152, 55301 and 60601, Revenue and Taxation Code; Section 1537, Water Code.

# (a)

Except as otherwise specifically provided by law, the burden of proof is upon the taxpayer to prove all issues of fact by a preponderance of evidence.

# (b)

Where an appeal involves the issue of fraud with intent to evade tax, the burden of proof is upon BTFD or, if applicable, other state agency to prove fraud with intent to evade tax by clear and convincing evidence.
History-New regulation filed March 19, 2018, as an emergency; effective and operative March 19, 2018. Regulation refiled September 17, 2018, as an emergency; effective and operative September 17, 2018. Regulation refiled December 17, 2018, as an emergency; effective and operative December 17, 2018. Certificate of Compliance transmitted to OAL on February 20, 2019 and filed March 19, 2019. When the regulation was refiled September 17, 2018, the reference to Revenue and Taxation Code section 254.6 was deleted from the regulation's reference note. (The regulation incorporates provisions from regulation 5541 in division 2.1.)
Note.-Authority cited: Section 22971.2, Business and Professions Code; Sections 15570.40 and 15606, Government Code; Section 25215.74, Health and Safety Code; Sections 7051, 7202, 7203, 7261, 7262, 8251, 9251, 30451, 34013, 38701, 40171, 41128, 42020, 42103, 43501, 45851, 46601, 50152, 55301 and 60601, Revenue and Taxation Code.