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Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013

PTLG Table of Contents > Revenue and Taxation Code > Division 1. Property Taxation > Part 12. Taxation of Racehorses > Chapter 4 > Section 5761

Revenue and Taxation Code

Property Taxation

Part 12. Taxation of Racehorses

CHAPTER 4. Collection

Section 5761

5761. Due date. The tax imposed pursuant to this part shall be determined as of 12:01 a.m. January 1 of the calendar year for which it is imposed and shall be immediately due and payable to the tax collector of the county in which the racehorse is domiciled.

History.—Stats. 1972, p. 1229, in effect August 10, 1972, provided that the tax was to be determined as of 12:01 a.m. January 1 and that it immediately became due and payable.