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§ 13951.12. Patent, Trademark, or Copyright.

18 CA ADC § 13951.12Barclays 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 § 13951.12
§ 13951.12. Patent, Trademark, or Copyright.
Currentness
The value of a patent, trademark, or copyright is usually the present worth of the estimated future earnings thereof.
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, § 13951.12, 18 CA ADC § 13951.12
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