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§ 13303.3. Intangible Personal Property.

18 CA ADC § 13303.3Barclays Official California Code of Regulations

Barclays California Code of Regulations
Title 18. Public Revenues
Division 2.5. State Controller (Refs & Annos)
Chapter 1. Inheritance Tax (Refs & Annos)
Article 1. Definitions
18 CCR § 13303.3
§ 13303.3. Intangible Personal Property.
Currentness
The term “intangible personal property” includes stocks, bonds, notes (whether secured or unsecured), bank deposits, accounts receivable, patents, trade-marks, copyrights, good will, partnership interest, life insurance policies, and other choses in action.

Credits

Note: Reference: Section 13303, Revenue and Taxation Code.
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 13303.3, 18 CA ADC § 13303.3
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