Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 1.: DIVISION 1. PROPERTY TAXATION/Part 12.: PART 12. TAXATION OF RACEHORSES/Ch. 4.: CHAPTER 4. Collection/§ 5761.
California Statutes

§ 5761. — 5761. (Amended by Stats. 1972, Ch. 665.)

California § 5761.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 1.DIVISION 1. PROPERTY TAXATION
Part 12.PART 12. TAXATION OF RACEHORSES
Ch. 4.CHAPTER 4. Collection

This text of California § 5761. (5761. (Amended 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.

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Cal. Revenue and Taxation Code - RTC Code § 5761. (2026).

Text

The tax imposed pursuant to this part shall be determined as of 12:01 a.

m.January 1 of the calendar year for which it is imposed and shall be immediately due and payable to the tax collector of the county in which the racehorse is domiciled.

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Legislative History

Amended by Stats. 1972, Ch. 665.
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California § 5761., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/5761..