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 profit, is the full value of the materials which constitute the work of art.

Source: Section 986, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=986. (accessed May 10, 2025).

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Last Updated

May 10, 2025

§ 986’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_986

Original Source: Section 986, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=986. (last accessed May 10, 2025).