Section 986.

Cal. Revenue and Taxation Code - RTC § 986.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
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: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements