Revenue and Taxation Code section 5761

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.

Source: Section 5761, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=5761. (updated Jan. 1, 1972; accessed Nov. 2, 2026).

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Verified:
Nov. 2, 2026

§ 5761's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_5761

Original Source: Section 5761, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=5761. (last accessed May 12, 2025).