{"data":{"id":"us-ca/rtc-60506","jurisdiction":"us-ca","citation":"RTC § 60506","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 31. DIESEL FUEL TAX LAW [60001. - 60709.]","CHAPTER 8. Overpayment and Refunds [60501. - 60581.]","ARTICLE 1. Refunds on Certain Sales and Uses [60501. - 60512.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"b4c6c14524c1080701eac3d4bb2731c9aaca96ea7dd3da7a6625f5d9a2fbab4c","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-60505.5","next":"us-ca/rtc-60507"},"notice":"GroundRules: Original legal text. Not legal advice."}