California Revenue and Taxation Code 260 – If any person, claiming any exemption named in this article, fails to …
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If any person, claiming any exemption named in this article, fails to follow the required procedure, the exemption is waived by the person.
(Amended by Stats. 1941, Ch. 8.)
Terms Used In California Revenue and Taxation Code 260
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19