California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 1 - Inheritance Tax
Article 6 - Valuation
Section 13951.12 - Patent, Trademark, or Copyright
Universal Citation: 18 CA Code of Regs 13951.12
Current through Register 2024 Notice Reg. No. 12, March 22, 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.
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