{"code":"RTC","codeName":"Revenue and Taxation Code","section":"5707","citation":"Rev. & Tax. Code, § 5707","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 12. TAXATION OF RACEHORSES [5701. - 5790.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-12"},{"name":"CHAPTER 1. General Provisions and Definitions [5701. - 5720.6.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-12/chapter-1"}],"history":"Repealed and added by Stats. 1972, Ch. 665.","effective":null,"html":"<p>“Previous calendar year” means the calendar year immediately preceding the calendar year for which the annual tax is imposed.</p>","text":"“Previous calendar year” means the calendar year immediately preceding the calendar year for which the annual tax is imposed.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-5707","source":"California Legislative Information bulk export (pubinfo)"}