BlackletterCalifornia law

Revenue and Taxation Code § 5720.6

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 5720.6Official source ↗

Added by Stats. 1972, Ch. 665.

“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.