California Revenue and Taxation Code

§ 260

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 260Div. 1 · Part 2 · Ch. 1 · Art. 2

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

Legislative history

Amended by Stats. 1941, Ch. 8.