California Code of Regulations
Title 18 - Public Revenues
Division 2.5 - State Controller
Chapter 2 - Gift Tax
Article 1 - Definitions
Section 15103.3 - Intangible Personal Property
Universal Citation: 18 CA Code of Regs 15103.3
Current through Register 2024 Notice Reg. No. 12, March 22, 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.
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