California Code of Regulations
Title 2 - Administration
Division 2 - Financial Operations
Chapter 2 - State Controller
Subchapter 8 - Unclaimed Property Law
Article 4.7 - Reasonable Cause
Section 1172.92 - Burden of Proof
Universal Citation: 2 CA Code of Regs 1172.92
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(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.
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.
Disclaimer: These regulations may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
