California Legal Codes and Statutes

§ 5761

Amended by Stats. 1972, Ch. 665.

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.

Cite this section

Cal. Rev. & Tax. Code § 5761 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-12-taxation-of-racehorses/chapter-4-collection/section-5761

Other sections in Chapter 4 - Collection

§ 5761§ 5762§ 5763§ 5764§ 5765§ 5766§ 5767§ 5768

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