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2020 California Code
Revenue and Taxation Code - RTC
DIVISION 1 - PROPERTY TAXATION
PART 12 - TAXATION OF RACEHORSES
CHAPTER 5 - Administration
Section 5782.
Universal Citation: CA Rev & Tax Code § 5782 (2020)
5782.
On forms provided through the office of the assessor, the owner of a racehorse either in person, through his representative or by mail, shall report the tax due. The reports required by this section may be filed with the tax collector of the county in which the racehorse had its domicile. The reports shall be filed on or before 5:00 p.m. on the day the tax due becomes delinquent.
(Amended by Stats. 1972, Ch. 665.)
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