Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 60506 — Refunds on Certain Sales and Uses
Cal. Rev. & Tax. Code § 60506
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 1994-09-28
- Current through
- Nov 2, 2026 (California Legislative Counsel)
In order to establish the validity of any claim, the board may, upon demand, examine the books and records of the claimant for that purpose. The failure of the claimant to accede to that demand constitutes a waiver of any right to the refund claimed on account of the transactions questioned.
Citator
Cal. Rev. & Tax. Code § 60506 — Refunds on Certain Sales and Uses is in force in the current edition of the Code, and nothing recorded condemns it.
In order to establish the validity of any claim, the board may, upon demand, examine the books and records of the claimant for that purpose. The failure of the claimant to accede to that demand constitutes a waiver of any right to the refund claimed on account of the transactions questioned.