California Laws: Revenue and Taxation Code Sections 982-998
- California Laws: Revenue and Taxation Code Section 982
The undistributed or unpartitioned property of deceased persons may be assessed to the heirs, guardians, conservators, executors, or administrators. A payment of taxes by any...
- California Laws: Revenue and Taxation Code Section 982.1
If real property of a deceased person is distributed to the State because there are no known heirs or because the estate or any portion...
- California Laws: Revenue and Taxation Code Section 983
Property in litigation in possession of a county treasurer, court, county clerk, or receiver shall be assessed to the officer in possession, and the taxes...
- California Laws: Revenue and Taxation Code Section 984
Water ditches constructed for mining, manufacturing, or irrigation purposes and toll roads shall be assessed like real estate, at a rate per mile for that...
- California Laws: Revenue and Taxation Code Section 985
Every toll bridge connecting two or more counties shall be assessed in equal proportions in the counties it connects. ...
- California Laws: Revenue and Taxation Code Section 986
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...
- California Laws: Revenue and Taxation Code Section 987
The assessment of lands owned by a local government that are located outside its boundaries shall be as specified in Section ll of Article XIII...
- California Laws: Revenue and Taxation Code Section 988
(a) The full value of motion pictures, including the negatives and prints thereof, is the full value of only the tangible materials upon which such...
- California Laws: Revenue and Taxation Code Section 989
Unredeemed pledged goods in the possession of a pawnbroker, but not owned by him to hold and dispose of as his property, shall not be...
- California Laws: Revenue and Taxation Code Section 990
Where migratory livestock are ranged in two or more counties during the year, the assessors of the counties interested may meet and prorate the number...
- California Laws: Revenue and Taxation Code Section 994
The following vehicles and equipment, with the exception of implements of husbandry which are subject to the provisions of Sections 410 to 414, inclusive, shall...
- California Laws: Revenue and Taxation Code Section 995
Storage media for computer programs shall be valued on the 1972 lien date and thereafter as if there were no computer program on such media...
- California Laws: Revenue and Taxation Code Section 995.2
The term "basic operational program," as used in Section 995, means a computer program that is fundamental and necessary to the functioning of a computer....
- California Laws: Revenue and Taxation Code Section 996
(a) Returnable containers shall be assessed only to the person in possession thereof on the lien date, provided such person is not under a legally...
- California Laws: Revenue and Taxation Code Section 997
(a) The cash value of records of persons engaged in a business or profession for purposes of this division is the cash value only of...
- California Laws: Revenue and Taxation Code Section 998
(a) The full value of a time-share estate or a time-share use subject to tax under this division shall be determined by finding the real...
