AB 2195 Summary

• State Board of Equalization must prove penalties for intent to evade or fraud by clear and convincing evidence in civil proceedings, rather than the taxpayer bearing the burden of proof.

• Applies to all taxes and fees administered by the State Board of Equalization, including persons subject to such fees.

• Does not eliminate taxpayer requirements to substantiate items on tax returns or claims filed with the board.

• Protects taxpayers from unreasonable searches or access to records in violation of state or federal constitutional law.