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 5707

5707. "Previous calendar year." "Previous calendar year" means the calendar year immediately preceding the calendar year for which the annual tax is imposed.

History.—Added by Stats. 1972, p. 1227, in effect August 10, 1972.