California Statutes
§ 5720.6. — 5720.6. (Added by Stats. 1972, Ch. 665.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 1. DIVISION 1. PROPERTY TAXATION·Part 12. PART 12. TAXATION OF RACEHORSES·Ch. 1. CHAPTER 1. General Provisions and Definitions
“Domicile” means:
(a)The home ranch on January 1 of the current calendar year of the owner of a racehorse or other place where the horse is quartered when not racing or in training to race.
(b)The residence on January 1 of the current calendar year of the owner of any racehorse that is not quartered at a home ranch or other location when not racing or in training to race.
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California § 5720.6. (5720.6. (Added by Stats. 1972, Ch. 665.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1972, Ch. 665.