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

§ 5762

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

The tax imposed by this part shall become delinquent at 5 p.m. on the 15th day of February of the calendar year for which it is imposed.

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

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California Revenue and Taxation Code

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