California Revenue and Taxation Code

§ 60506

RTC § 60506 Effective Sep 28, 1994Div. 2 · Part 31 · Ch. 8 · Art. 1

Statute text

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.

Legislative history

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