CHAPTER 4. Collection

Chapter 4 added by Stats. 1971, Ch. 1759.

§§ 5761–5768 · 8 sections

• § 5761 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…
• § 5762 The tax imposed by this part shall become delinquent at 5 p.m. on the 15th day of February of the calendar year for which it is imposed.
• § 5763 A delinquent penalty of 6 percent shall attach at 5 p.m. on the day any tax imposed by this part becomes delinquent. An additional penalty of 1 percent shall…
• § 5764 If, in the opinion of the tax collector, the amount of tax required to be paid to the county pursuant to this part, or any portion thereof, will be jeopardized…
• § 5765 (a) The assessor may perform audits of the books and records of any owner of racehorses subject to the tax imposed by this part in the county to determine if…
• § 5766 The tax described in this part may be imposed at any time within five years after the tax would have otherwise become due and the penalties shall date from the…
• § 5767 If any person required by Section 5782 to file a report fails to file it by the time specified, the tax collector shall impose on the lawful amount of taxes…
• § 5768 Upon request of the assessor, an owner of racehorses of a type subject to the tax imposed by this part shall make available at his principal place of business,…