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

§ 5766

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

The tax described in this part may be imposed at any time within five years after the tax would have otherwise become due and the penalties shall date from the time described in Section 5763.

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

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California Revenue and Taxation Code

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