Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 31. DIESEL FUEL TAX LAW [60001 - 60709]
( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) CHAPTER 8. Overpayment and Refunds [60501 - 60581]
( Chapter 8 added by Stats. 1994, Ch. 912, Sec. 17. ) ARTICLE 1. Refunds on Certain Sales and Uses [60501 - 60512]
( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) 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.
(Added by Stats. 1994, Ch. 912, Sec. 17. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.)