DIVISION 1. PROPERTY TAXATION 50-5911›PART 12. TAXATION OF RACEHORSES 5701-5790›CHAPTER 1. General Provisions and Definitions 5701-5720.6

§ 5706

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

“Current calendar year” means the yearly period from the first day of January to the last day of December, inclusive for which the tax is imposed.

(Repealed and added by Stats. 1972, Ch. 665.)

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California Revenue and Taxation Code

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