Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

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.