BlackletterCalifornia law

Revenue and Taxation Code § 5705

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 5705Official source ↗

Amended by Stats. 1972, Ch. 665.

“Annual tax” means a tax that is imposed on the owner for any racehorse domiciled in the State of California.