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§ 13951.3. Securities--In General.

18 CA ADC § 13951.3Barclays 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 6. Valuation
18 CCR § 13951.3
§ 13951.3. Securities--In General.
Currentness
The value of stocks or bonds is, generally, the market value per share or bond on the date of the transferor's death.
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, § 13951.3, 18 CA ADC § 13951.3
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