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