Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 5720.6 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 5720.6
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Domicile” means:
Citator
Cal. Rev. & Tax. Code § 5720.6 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“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.