California Revenue and Taxation Code

§ 986

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

RTC § 986Div. 1 · Part 2 · Ch. 5 · Art. 1

Statute text

View on leginfo.ca.gov

The full value of a work of art, still owned by the artist who created it and which has never been sold nor exhibited for profit, is the full value of the materials which constitute the work of art.

Legislative history

Amended by Stats. 1974, Ch. 311.