{"code":"RTC","codeName":"Revenue and Taxation Code","section":"5720.6","citation":"Rev. & Tax. Code, § 5720.6","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":"Added by Stats. 1972, Ch. 665.","effective":null,"html":"<p>“Domicile” means:</p><p>(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.</p><p>(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.</p>","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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-5720-6","source":"California Legislative Information bulk export (pubinfo)"}