California Revenue and Taxation Code

§ 24913

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 24913Div. 2 · Part 11 · Ch. 15 · Art. 2

If the property should have been included in the last inventory, the basis shall be the last inventory value thereof.

Legislative history

Added by Stats. 1955, Ch. 938.