BlackletterCalifornia law

Revenue and Taxation Code § 260

ARTICLE 2. Procedure to Claim Exemptions

Current as of September 28, 2026Rev. & Tax. Code, § 260Official source ↗

Amended by Stats. 1941, Ch. 8.

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