California Revenue and Taxation Code ARTICLE 1 - Generally

• 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...
• 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...
• 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...
• 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...
• Section 985.
  Every toll bridge connecting two or more counties shall be assessed in equal proportions in the counties it connects.(Enacted by Stats. 1939, Ch. 154.)
• 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...
• 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...
• 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 motion...
• 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...
• 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...
• 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...
• 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...
• 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....
• 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 enforceable...
• 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 the...
• 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 property...

Last modified: October 22, 2018