Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 1.: DIVISION 1. PROPERTY TAXATION/Part 2.: PART 2. ASSESSMENT/Ch. 5.: CHAPTER 5. Special Types of Property/Art. 1.: ARTICLE 1. Generally/§ 986.
California Statutes

§ 986. — 986. (Amended by Stats. 1974, Ch. 311.)

California § 986.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 1.DIVISION 1. PROPERTY TAXATION
Part 2.PART 2. ASSESSMENT
Ch. 5.CHAPTER 5. Special Types of Property
Art. 1.ARTICLE 1. Generally

This text of California § 986. (986. (Amended by Stats. 1974, Ch. 311.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 986. (2026).

Text

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.

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Legislative History

Amended by Stats. 1974, Ch. 311.
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California § 986., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/986..