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Paragraph 32. DECLARATION OF LOYALTY UPON CLAIMING EXEMPTION: EFFECT OF FAILURE TO DECLARE LOYALTY
Any statement, return, or other document in which is claimed any exemption, other than the householder's exemption, any property tax imposed by this State, or and county, city, or county, city, district, political subdivision, authority, board, bureau, commission, or other public agency of this state shall contain a declaration that the person or organization making the statement, return, or other document does not advocate the overthrow of the Government of the United States or of the State of California by force or violence or other unlawful means nor advocate the support of a foreign government against the United States in event of hostilities. If any such statement, return or other document does not contain such a declaration to person or organization making such a statement, return or other document shall not receive any exemption from the tax to which the statement, return, or other document pertains. Any person or organization who makes such a declaration knowing it to be false is guilty of felony. This section shall be construed so as to effectuate the purpose of Section 19 of Article XX of the Constitution. (Added by Stats. 1953 eh 1503 paragraph 1).
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Last updated on Saturday, December 10, 2011.
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