Revenue and Taxation Code section 60506

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.

Source: Section 60506, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60506. (updated Sep. 28, 1994; accessed Jul. 14, 2025).

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Up to date

Verified:
Jul. 14, 2025

§ 60506's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_60506

Original Source: Section 60506, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60506. (last accessed May 12, 2025).