Cal. Code Regs. tit. 2 § 1172.92

Current through Register 2025 Notice Reg. No. 2, January 10, 2025

Section 1172.92 - Burden of Proof

(a) The holder of unclaimed property has the burden of proving reasonable cause.

(b) The holder of unclaimed property shall set forth any claim of reasonable cause for a delinquent reporting, payment or delivery in an affidavit or declaration under penalty of perjury.

Cal. Code Regs. Tit. 2, § 1172.92

1. New section filed 7-28-2004; operative 8-27-2004 (Register 2004, No. 31).

Note: Authority cited: Section 1580, Code of Civil Procedure. Reference: Section 1577, Code of Civil Procedure.

1. New section filed 7-28-2004; operative 8-27-2004 (Register 2004, No. 31).