California Revenue and Taxation Code

§ 5720.6

RTC § 5720.6Div. 1 · Part 12 · Ch. 1

Statute 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.

Legislative history

Added by Stats. 1972, Ch. 665.