{"code":"RTC","codeName":"Revenue and Taxation Code","section":"260","citation":"Rev. & Tax. Code, § 260","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":"Amended by Stats. 1941, Ch. 8.","effective":null,"html":"<p>If any person, claiming any exemption named in this article, fails to follow the required procedure, the exemption is waived by the person.</p>","text":"If any person, claiming any exemption named in this article, fails to follow the required procedure, the exemption is waived by the person.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/procedure-to-claim-exemptions-260","source":"California Legislative Information bulk export (pubinfo)"}