PTLG Table of Contents > Revenue and Taxation Code > Division 1. Property Taxation > Part 12. Taxation of Racehorses > Chapter 1 > 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.
