Cal. Code Regs. tit. 2, § 1172.92 – Burden of Proof.

(a) The holder of unclaimed property has the burden of proving reasonable cause.
(b) The holder of unclaimed property shall set forth any claim of reasonable cause for a delinquent reporting, payment or delivery in an affidavit or declaration under penalty of perjury.

Note: Authority cited: Section 1580, Code of Civil Procedure. Reference: Section 1577, Code of Civil Procedure.

1. New section filed 7-28-2004; operative 8-27-2004 (Register 2004, No. 31).