SECTIONS 520-524 - California Statutes

EVIDENCE CODE

SECTION 520-524

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

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

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

523. 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.

524. (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.