Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Diesel Fuel Tax Law

CHAPTER 8. OVERPAYMENTS AND REFUNDS.

Article 1. Refunds on Certain Sales and Uses

Section 60506

60506. Examination of books and records. 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.