Section 260.

Cal. Revenue and Taxation Code - RTC § 260.
in effect
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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.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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