California Revenue and Taxation Code

§ 5761

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 5761Div. 1 · Part 12 · Ch. 4

Statute text

View on leginfo.ca.gov

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.

Legislative history

Amended by Stats. 1972, Ch. 665.