California Revenue and Taxation Code

§ 21024

RTC § 21024 Effective Jan 1, 1998Div. 2 · Part 10.7

Statute text

For appeals filed under Section 19045 or 19324, on or after January 1, 1998, the board shall have the burden of producing reasonable and probative information, in addition to the information described in subdivision (a), concerning the amount assessed if a taxpayer does both of the following:

(a)Asserts a reasonable dispute with respect to either of the following:

(1)An item of income reported on an information return filed with the board pursuant to Section 18637, 18638, 18639, 18640, 18641, 18642, 18643, 18644, 18645, 18646, or 18647 by a third party.

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Legislative history

Added by Stats. 1997, Ch. 600, Sec. 19. Effective January 1, 1998.