Cal. Code Regs. tit. 18 § 13951.10

Current through Register 2024 Notice Reg. No. 45, November 8, 2024

Section 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.

Cal. Code Regs. Tit. 18, § 13951.10