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Taxation: State Board of Equalization:penalty: burden of proof.

It became law on Aug 23, 2010.

CA AB 2195 · Assembly Bill · 2009–2010

Stage
Became law
Started in
Assembly
Sponsor
1
Latest action
Aug 23, 2010

What it does

Existing law imposes various taxes and fees that are administered and collected by the State Board of Equalization. Existing law provides that the taxpayer has the burden of proof in court proceedings for a refund of tax, while the state agency has the burden of proof with respect to its assertion of fraud or intent to evade penalties.

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Where it stands

This bill passed and is now law.

  1. Introduced (Done)

  2. Committee (Done)

  3. Floor (Done)

  4. Law (Done)

    Aug 23, 2010

What moved

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Who is involved

Sponsors

The lawmakers who put their names on it, lead sponsors first.

In the news

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Where it goes next

Once a bill is decided, the questions are about what is done with it in California.

Work with this bill

Taxation: State Board of Equalization:penalty: burden of proof. | 52