California Statutes
§ 5720.6. — 5720.6. (Added by Stats. 1972, Ch. 665.)
California § 5720.6.
JurisdictionCalifornia
Code RTCRevenue 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
This text of California § 5720.6. (5720.6. (Added by Stats. 1972, Ch. 665.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 5720.6. (2026).
Text
“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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Legislative History
Added by Stats. 1972, Ch. 665.
Nearby Sections
3
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Bluebook (online)
California § 5720.6., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/5720.6..