BlackletterCalifornia law

Revenue and Taxation Code § 5704

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 5704Official source ↗

Added by Stats. 1971, Ch. 1759.

“Owner” means the owner of a racehorse or his agent. Any other person claiming, possessing or controlling a racehorse shall provide the name and address of the owner thereof or his agent upon the request of the assessor.