California Revenue and Taxation Code 5761 – The tax imposed pursuant to this part shall be determined as of 12:01 …
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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.
(Amended by Stats. 1972, Ch. 665.)
Terms Used In California Revenue and Taxation Code 5761
- County: includes city and county. See California Revenue and Taxation Code 15