Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 5761 — Collection
Cal. Rev. & Tax. Code § 5761
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 5761 — Collection is in force in the current edition of the Code, and nothing recorded condemns it.
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.