PTLG - Revenue and Taxation Code

Find Your Board Member
eServices
Field Offices
Forms & Publications
Sign Up for BOE Updates
City & County Tax Rates
Calendar of Events
FAQs
Local Government Services
Make a Speakers’ Bureau Request
Bankruptcy

Legislation
Current Litigation
Laws, Annotations, Rules and Regulations
Access to Public Records
Public Meetings & Participation

Connect with Us:

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 5762

Revenue and Taxation Code

Property Taxation

Part 12. Taxation of Racehorses

CHAPTER 4. Collection

Section 5762

5762. Delinquency date. The tax imposed by this part shall become delinquent at 5 p.m. on the 15th day of February of the calendar year for which it is imposed.

History.—Stats. 1972, p. 1229, in effect August 10, 1972, added "at 5 p.m." between "delinquent" and "on" and substituted "calendar" for "tax" in the first sentence.