DIVISION 1. PROPERTY TAXATION 50-5911›PART 2. ASSESSMENT 201-1367›CHAPTER 5. Special Types of Property 982-1162›ARTICLE 1. Generally 982-998

§ 986

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

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.

(Amended by Stats. 1974, Ch. 311.)

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California Revenue and Taxation Code

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