Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Property Taxation
Part 12. Taxation of Racehorses
CHAPTER 4. Collection
Section 5766
5766. Escaped racehorses; statute of limitations. The tax described in this part may be imposed at any time within five years after the tax would have otherwise become due and the penalties shall date from the time described in Section 5763.
History.—Stats. 1972, p. 1230, in effect August 10, 1972, substituted "this part" for "Section 5765" and "penalties" for "penalty" in the first sentence.