Cal. RTC § 259.8
This is the official text of Cal. RTC § 259.8, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
The affidavit for the free public libraries exemption shall indicate the extent to which the property is open to the public, whether or not any admission or user charge is made for the use of library books, periodicals or facilities and the extent (if any) to which sales or business activites are conducted on the premises.
Status: in_force · Read it on the official government site
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