{"code":"RTC","codeName":"Revenue and Taxation Code","section":"259","citation":"Rev. & Tax. Code, § 259","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 2. ASSESSMENT [201. - 1367.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2"},{"name":"CHAPTER 1. Taxation Base [201. - 287.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-1"},{"name":"ARTICLE 2. Procedure to Claim Exemptions [251. - 261.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-2/chapter-1/article-2"}],"history":"Enacted by Stats. 1939, Ch. 154.","effective":null,"html":"<p>The affidavit for the exhibition exemption shall state the facts showing that the property comes within all the descriptions entitling it to the exemption.</p>","text":"The affidavit for the exhibition exemption shall state the facts showing that the property comes within all the descriptions entitling it to the exemption.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/procedure-to-claim-exemptions-259","source":"California Legislative Information bulk export (pubinfo)"}