Cal. Code Regs. tit. 18 § 13951.3

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

Section 13951.3 - Securities-in General

The value of stocks or bonds is, generally, the market value per share or bond on the date of the transferor's death.

NOTE: Reference: Section 13951, Revenue and Taxation Code.

Cal. Code Regs. Tit. 18, § 13951.3