There is a newer version of the California Code
2011 California Code
Revenue and Taxation Code
DIVISION 2. OTHER TAXES [6001 - 60708]
ARTICLE 2. Presumptions and Exemptions
Section 32179
CA Rev & Tax Code § 32179 (through 2012 Leg Sess) What's This?
Any claim for exemption from taxes under this article shall be made to the board in such manner as the board shall prescribe.
(Added by Stats. 1957, Ch. 322.)
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