Rev. & Tax. Code, § 260 · Article 2. Procedure to Claim Exemptions

Rev. & Tax. Code, § 260

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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

Notes and commentary — not statutory text

History

Amended by Stats. 1941, Ch. 8.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=260.
Text hash: sha256 8c10d40627e88c663f80dabde35a28bd1f441d849edfc433c121c7cb949e3d4f
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Cited by 3 provisions

Provisions in this library whose text cites Rev. & Tax. Code, § 260. Each shows the citation as that text prints it.

Revenue and Taxation Code

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.