Article 2. Burden Of Proof On Specific Issues of California Evidence Code >> Division 5. >> Chapter 1. >> Article 2.

The party claiming that a person is guilty of crime or wrongdoing has the burden of proof on that issue.

The party claiming that a person did not exercise a requisite degree of care has the burden of proof on that issue.

The party claiming that any person, including himself, is or was insane has the burden of proof on that issue.

In any action where the state is a party, regardless of who is the moving party, where (a) the boundary of land patented or otherwise granted by the state is in dispute, or (b) the validity of any state patent or grant dated prior to 1950 is in dispute, the state shall have the burden of proof on all issues relating to the historic locations of rivers, streams, and other water bodies and the authority of the state in issuing the patent or grant. This section is not intended to nor shall it be construed to supersede existing statutes governing disputes where the state is a party and regarding title to real property.

(a) Notwithstanding any other provision of law, in a civil proceeding to which the State Board of Equalization is a party, that board shall have the burden of proof by clear and convincing evidence in sustaining its assertion of a penalty for intent to evade or fraud against a taxpayer, with respect to any factual issue relevant to ascertaining the liability of a taxpayer.
  (b) Nothing in this section shall be construed to override any requirement for a taxpayer to substantiate any item on a return or claim filed with the State Board of Equalization.
  (c) Nothing in this section shall subject a taxpayer to unreasonable search or access to records in violation of the United States Constitution, the California Constitution, or any other law.
  (d) For purposes of this section, "taxpayer" includes a person on whom fees administered by the State Board of Equalization are imposed.