republic-os/legislation/us/states/ca/20092010/ab-2195.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	Taxation: State Board of Equalization:penalty: burden of proof.	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.	us/states/ca	California Legislature	20092010	AB 2195	California AB 2195 (20092010)	bill	Taxation: State Board of Equalization:penalty: burden of proof.	enacted	Silva	5	20	5	2010-02-18	2010-08-23	openstates	ocd-bill/bd3b47b0-b71e-4a37-9828-490b1f8fac0c	http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=200920100AB2195	1294326512b3dcabd0ee6d62c5a400d81ea959768e8155112bdc50dc06e09da8	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-ca

California AB 2195 (20092010) — Taxation: State Board of Equalization:penalty: burden of proof.

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.

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. 02/18/10 - Introduced (filed) — source
2. 04/21/10 - Amended Assembly (committee substitute) — source
3. 08/23/10 - Chaptered (committee substitute) — source
4. AB2195 (committee substitute) — source
5. 08/06/10 - Enrolled (enrolled) — source

Votes

• Do pass, to Consent Calendar. — pass (pass) · lower
• AB 2195 SILVA Consent Calendar Second Day Regular Session — pass (pass) · lower
• Do pass, but re-refer to the Committee on Appropriations Recommend Consent. — pass (pass) · upper
• Consent Calendar 2nd AB2195 Silva — pass (pass) · upper
• Do pass as amended and be re-referred to the Committee on Appropriations. — pass (pass) · lower

Sponsors

• Silva — primary (person)

Timeline

The legislative action history — every referral, reading, and vote.

• 2010-02-18 Read first time. To print. reading-1
• 2010-02-21 From printer. May be heard in committee March 23.
• 2010-03-04 Referred to Com. on REV. & TAX. referral-committee
• 2010-04-12 In committee: Set, first hearing. Referred to REV. & TAX. suspense file. referral-committee
• 2010-04-20 From committee: Amend, do pass as amended, and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (April 19). amendment-introduction, amendment-passage, committee-passage
• 2010-04-21 Read second time and amended. amendment-passage, reading-2, reading-1
• 2010-04-22 Re-referred to Com. on APPR. referral-committee
• 2010-05-06 From committee: Do pass. To Consent Calendar. (May 5). committee-passage-favorable, committee-passage
• 2010-05-10 Read second time. To Consent Calendar. reading-2, reading-1
• 2010-05-13 Read third time, passed, and to Senate. (Ayes 76. Noes 0. Page 5160.) reading-3, passage, reading-1
• 2010-05-13 In Senate. Read first time. To Com. on RLS. for assignment. reading-1
• 2010-05-27 Referred to Com. on REV. & TAX. referral-committee
• 2010-06-24 From committee: Do pass, and re-refer to Com. on APPR with recommendation: To Consent Calendar. Re-referred. (Ayes 3. Noes 0.) (June 23). committee-passage-favorable, committee-passage
• 2010-08-02 From committee: Be placed on second reading file pursuant to Senate Rule 28.8 and to Consent Calendar. committee-passage
• 2010-08-03 Read second time. To Consent Calendar. reading-2, reading-1
• 2010-08-05 Read third time, passed, and to Assembly. (Ayes 33. Noes 0. Page 4375.) reading-3, passage, reading-1
• 2010-08-05 In Assembly. To enrollment.
• 2010-08-09 Enrolled and to the Governor at 4:50 p.m.
• 2010-08-23 Approved by the Governor. executive-signature
• 2010-08-23 Chaptered by Secretary of State - Chapter 168, Statutes of 2010.

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/bd3b47b0-b71e-4a37-9828-490b1f8fac0c. Confidence: reported (aggregated from official California legislature records).