§ 13951.10. Notes and Accounts Receivable.
18 CA ADC § 13951.10Barclays Official California Code of Regulations
18 CCR § 13951.10
§ 13951.10. Notes and Accounts Receivable.
The value of a note or account receivable, whether secured or unsecured, is presumed to be its face value plus accrued interest, if any, to the date of the transferor's death. A lower value may be established by the submission of satisfactory proof.
Note: Reference: Section 13951.8, Revenue and Taxation Code.
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 13951.10, 18 CA ADC § 13951.10
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