§ 13951.10. Notes and Accounts Receivable.

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The value of a note or account receivable, whether secured or unsecured, is presumed to be its face value plus accrued interest, if any, to the date of the transferor's death. A lower value may be established by the submission of satisfactory proof.

Note

Note: Reference: Section 13951.8, Revenue and Taxation Code.

                    
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