Cal. Code Regs. tit. 22 § 50043
Current through Register 2024 Notice Reg. No. 45, November 8, 2024
Heirloom means any item of personal property, other than cash and securities, which has substantially sentimental value, has been owned by a family for at least two generations and is intended to be retained by the family in succeeding generations.
Cal. Code Regs. Tit. 22, § 50043