Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Revenue and Taxation Code
Part 12. Taxation of Racehorses
Chapter 1. General Provisions and Definitions
History.—Stats. 1972, p. 1226, in effect August 10, 1972, substituted " 'Annual tax' means a tax that is imposed on the owner" for " 'Annual fee' means a fee that shall be paid by the owner" in the first sentence.