Revenue and Taxation Code section 5720.6

“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.

Source: Section 5720.6, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=5720.­6.­ (updated Jan. 1, 1972; accessed Jul. 7, 2025).

Green check means up to date. Up to date

Verified:
Jul. 7, 2025

§ 5720.6's source at ca​.gov