Taxation: Franchise Tax Board: burden of proof.

Existing law imposes income taxes that are administered and collected by the Franchise Tax Board. Existing law provides that the taxpayer has the burden of proof in court proceedings for purposes of state income tax laws. This bill would provide that the Franchise Tax Board shall have the burden of proof in any court or administrative tax proceedings with respect to any factual issue relevant to ascertaining the tax liability of specified taxpayers. This bill would also provide that these provisions shall not subject those taxpayers to unreasonable search or access to records in violation of the law. This bill would additionally require the board to have just cause before beginning any audit.