1. (a) Burden of Proof. Except as otherwise specifically provided by law, the burden of proof is on the appellant as to all issues of fact, except that, in respect of any new matter first raised by the respondent during an appeal before OTA, the burden with respect to the new matter shall be on the respondent.
2. (b) Standard of proof. Except as otherwise provided by law, the burden of proof requires proof by a preponderance of the evidence.
3. (c) Fraud or evasion. In any proceeding involving the issue of fraud or intent to evade tax, the burden of proof as to that issue is upon the Agency by clear and convincing evidence.

Note: Authority cited: Sections 15676.2, 15679 and 15679.5, Government Code. Reference: Article 6, Section 18, California Constitution; and Sections 11475, 11475.10, 11475.20, 11475.30, 11475.40, 11475.50, 11475.60, 11475.70, 15670, 15672, 15674, 15676.2 and 15679, Government Code.

History

1. New section filed 1-3-2019; operative 1-3-2019. Pursuant to Government Code section 15679(b), this action is exempt from OAL review. Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2019, No. 1).

2. Amendment of Note filed 3-1-2021; operative 3-1-2021. This action is exempt from OAL review pursuant to Government Code section 15679(b). Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2021, No. 10).

3. Amendment filed 6-26-2023; operative 6-30-2023. This action is exempt from the Administrative Procedure Act pursuant to Government Code section 15679(b). Submitted to OAL for filing and printing only pursuant to Government Code section 11343.8 (Register 2023, No. 26).