Burden of Proof.

22 CCR 1085.5

§ 1085-5. Burden of Proof. The burden of proof shall rest with an employing unit which employs any individual during any calendar year but which considers itself not an employer subject to the code to establish that it is not an employer subject to the code by proper records, including a record of the identity of the employees, number of employees employed during each week, and the particular days of each week on which services have been performed.