California Revenue and Taxation Code 5720.6 – “Domicile” means:(a) The home ranch on January 1 of the current …
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“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.
(Added by Stats. 1972, Ch. 665.)