Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 260 — Procedure to Claim Exemptions

Cal. Rev. & Tax. Code § 260

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

If any person, claiming any exemption named in this article, fails to follow the required procedure, the exemption is waived by the person.

Citator

Cal. Rev. & Tax. Code § 260 — Procedure to Claim Exemptions is in force in the current edition of the Code, and nothing recorded condemns it.

If any person, claiming any exemption named in this article, fails to follow the required procedure, the exemption is waived by the person.