California Code of Regulations › Title 18 - Public Revenues › Division 5 - California Department of Tax and Fee Administration › Chapter 1 - Appeals › Article 1 - Application, Definitions, Burden, and Notice › Section 35003 - Burden of Proof

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(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.
1. New
					 section filed 3-19-2018 as an emergency; operative 3-19-2018 (Register 2018,
					 No. 12). Pursuant to Government Code section
					 15570.40,
					 this action is a deemed emergency and exempt from OAL review. A Certificate of
					 Compliance must be transmitted to OAL by 9-17-2018 or emergency language will
					 be repealed by operation of law on the following day.
2. New section
					 refiled 9-17-2018 as an emergency, including amendment of NOTE; operative
					 9-17-2018 (Register 2018, No. 38). Pursuant to Government Code section
					 15570.40,
					 this action is a deemed emergency and exempt from OAL review. A Certificate of
					 Compliance must be transmitted to OAL by 12-17-2018 or emergency language will
					 be repealed by operation of law on the following day.
3. New section
					 refiled 12-17-2018 as an emergency; operative 12-17-2018 (Register 2018, No.
					 51). Pursuant to Government Code section
					 15570.40,
					 this action is a deemed emergency and exempt from OAL review. A Certificate of
					 Compliance must be transmitted to OAL by 3-18-2019 or emergency language will
					 be repealed by operation of law on the following day.
4. Repealed by
					 operation of Government Code section
					 11346.1(g)
					 (Register 2019, No. 12).
5. New section filed 3-19-2019; operative
					 3-19-2019. Submitted to OAL for filing and printing only. Exempt from the APA
					 pursuant to Government Code section
					 15570.40(b)
					 (Register 2019, No. 12).
Note: Authority cited: Section
						22971.2,
						Business and Professions Code; Sections
						15570.40
						and
						15606,
						Government Code; Section
						25215.74,
						Health and Safety Code; and 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. 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; and Section
						1537, Water
						Code.