Cal. Rev. & Tax. Code § 60506

Current through the 2023 Legislative Session.

Section 60506 - Examination of books and records to establish validity of claim

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.

Ca. Rev. and Tax. Code § 60506

Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.