Cal. Code Regs. tit. 18 § 13951.1
Current through Register 2025 Notice Reg. No. 2, January 10, 2025
The market value of real property for inheritance tax purposes will depend upon all the facts and circumstances in each case. In making the valuation all relevant and competent evidence will be given consideration.
NOTE: Reference: Section 13951, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 13951.1