Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 12. Taxation of Racehorses

Chapter 1. General Provisions and Definitions

Section 5706

5706. "Current calendar year." "Current calendar year" means the yearly period from the first day of January to the last day of December, inclusive for which the tax is imposed.

History.—Added by Stats. 1972, p. 1226, in effect August 10, 1972.