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§ 13951.1. Real Property--In General.

18 CA ADC § 13951.1Barclays 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 6. Valuation
18 CCR § 13951.1
§ 13951.1. Real Property--In General.
Currentness
The market value of real property for inheritance tax purposes will depend upon all the facts and circumstances in each case. In making the valuation all relevant and competent evidence will be given consideration.
Note: Reference: Section 13951, Revenue and Taxation Code.
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 13951.1, 18 CA ADC § 13951.1
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