Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 259.8 — Procedure to Claim Exemptions

Cal. Rev. & Tax. Code § 259.8

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

The affidavit for the free public libraries exemption shall indicate the extent to which the property is open to the public, whether or not any admission or user charge is made for the use of library books, periodicals or facilities and the extent (if any) to which sales or business activites…

Citator

Cal. Rev. & Tax. Code § 259.8 — Procedure to Claim Exemptions is in force in the current edition of the Code, and nothing recorded condemns it.

The affidavit for the free public libraries exemption shall indicate the extent to which the property is open to the public, whether or not any admission or user charge is made for the use of library books, periodicals or facilities and the extent (if any) to which sales or business activites are conducted on the premises.