Cal. Code Regs. tit. 18 § 15103.3
Current through Register 2024 Notice Reg. No. 25, June 21, 2024
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