Section 60506 Of Article 1. Refunds On Certain Sales And Uses From California Revenue And Taxation Code >> Division 2. >> Part 31. >> Chapter 8. >> Article 1.

. 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.