BlackletterCalifornia law

Revenue and Taxation Code § 5761

CHAPTER 4. Collection

Current as of September 28, 2026Rev. & Tax. Code, § 5761Official source ↗

Amended by Stats. 1972, Ch. 665.

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.