DIVISION 1. PROPERTY TAXATION 50-5911›PART 12. TAXATION OF RACEHORSES 5701-5790›CHAPTER 4. Collection 5761-5768

§ 5761

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

The tax imposed pursuant to this part shall be determined as of 12:01 a. m. January 1 of the calendar year for which it is imposed and shall be immediately due and payable to the tax collector of the county in which the racehorse is domiciled.

(Amended by Stats. 1972, Ch. 665.)

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California Revenue and Taxation Code

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