Cal. Code Regs. tit. 18 § 13951.2
Current through Register 2025 Notice Reg. No. 2, January 10, 2025
Unless it represents the actual market value of the property, the assessed value of real property for ad valorem taxation will not be accepted as the value thereof for inheritance tax purposes.
NOTE: Reference: Section 13951, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 13951.2