§ 13951.10. Notes and Accounts Receivable.

Source: https://govt.westlaw.com/calregs/Document/IE794ACF34C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

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: Reference: Section 13951.8, Revenue and Taxation Code.