California Codes > Revenue and Taxation Code > Division 2 > Part 14.5 > Chapter 1 – General Provisions and Definitions
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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 14.5 > Chapter 1 - General Provisions and Definitions
- Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.