§ 14772.1. Performance.
18 CA ADC § 14772.1Barclays Official California Code of Regulations
18 CCR § 14772.1
§ 14772.1. Performance.
An Inheritance Tax Referee shall:
(2) Appraising an interest in a business entity (partnership, corporation, trust, etc.) owning an interest in real property in such other county when the Referee concludes that such property should be appraised in order to value the decedent's interest in the business entity. (The request for an advisory opinion should indicate the property's inclusion in a separate entity.)
If contiguous real property subject to (1) or (2) is located in two or more such counties, the advisory appraisal on the entire parcel shall be obtained from one Referee in any such county.
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 14772.1, 18 CA ADC § 14772.1
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