Revenue and Taxation Code section 5790

All proceeds derived from the tax, interest, and penalties imposed by this part shall be allocated by the auditor as promptly as is feasible in the following manner:

(a)

If the domicile of the racehorse was located within a city and any school district, the proceeds from such racehorse shall be distributed one-third to the city, one-third to the school district, and one-third to the county.

(b)

If the domicile of the racehorse was located outside of any city but was located within one or more school districts, the proceeds from such racehorse shall be distributed one-half to the school district or districts and one-half to the county.

(c)

If the domicile of the racehorse was located in both an elementary school district and a high school district, the proceeds allocable to school districts shall be divided equally between the elementary and high school districts to the exclusion of all other school districts.
The details of the method of allocation shall be supplied by the county auditor, and shall fairly carry out the purposes of this section.

Source: Section 5790, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=5790.­ (updated Jun. 30, 1980; accessed Jun. 29, 2026).

Green check means up to date. Up to date

Verified:
Jun. 29, 2026

§ 5790's source at ca​.gov