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
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.