Cal. Code Regs. tit. 18 § 15103.3
Current through Register 2025 Notice Reg. No. 1, January 3, 2025
The term "intangible personal property" includes stocks, bonds, notes (whether secured or unsecured), bank deposits, accounts receivable, patents, trademarks, copyrights, goodwill, partnership interests, life insurance policies, and other choses in action.
NOTE: Reference: Section 15103, Revenue and Taxation Code.
Cal. Code Regs. Tit. 18, § 15103.3