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Cal. Revenue and Taxation Code § 260

Cal. Revenue and Taxation Code § 260

California · California Revenue and Taxation Code · Status: effective

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Cal. Revenue and Taxation Code § 260, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/916894
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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.