Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 986 — Generally
Cal. Rev. & Tax. Code § 986
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 986 — Generally is in force in the current edition of the Code, and nothing recorded condemns it.
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.