{"code":"RTC","codeName":"Revenue and Taxation Code","section":"5761","citation":"Rev. & Tax. Code, § 5761","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 4. Collection [5761. - 5768.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-12/chapter-4"}],"history":"Amended by Stats. 1972, Ch. 665.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/collection-5761","source":"California Legislative Information bulk export (pubinfo)"}