Cal. Code Regs. tit. 18 § 13951.12
Current through Register 2024 Notice Reg. No. 45, November 8, 2024
The value of a patent, trademark, or copyright is usually the present worth of the estimated future earnings thereof.
NOTE: Reference: Section 13951, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 13951.12