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§ 13951.13. Growing Crop.

18 CA ADC § 13951.13Barclays 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 § 13951.13
§ 13951.13. Growing Crop.
Currentness
Among other factors to be considered in the valuation of a growing crop are the following:
(a) The probable market value of the crop when harvested.
(b) The probable cost of producing and marketing the crop.
(c) The price, if any, paid at or about the date of the transferor's death for futures in the same kind of crop.
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, § 13951.13, 18 CA ADC § 13951.13
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