California · Revenue and Taxation Code - RTC
RTC §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.
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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.
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