Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 5704 — General Provisions and Definitions

Cal. Rev. & Tax. Code § 5704

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

“Owner” means the owner of a racehorse or his agent. Any other person claiming, possessing or controlling a racehorse shall provide the name and address of the owner thereof or his agent upon the request of the assessor.

Citator

Cal. Rev. & Tax. Code § 5704 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.

“Owner” means the owner of a racehorse or his agent. Any other person claiming, possessing or controlling a racehorse shall provide the name and address of the owner thereof or his agent upon the request of the assessor.