Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 12. Taxation of Racehorses

CHAPTER 5. Administration

Section 5782

5782. Reports; time due. On forms provided through the office of the assessor, the owner of a racehorse either in person, through his representative or by mail, shall report the tax due. The reports required by this section may be filed with the tax collector of the county in which the racehorse had its domicile. The reports shall be filed on or before 5:00 p.m. on the day the tax due becomes delinquent.

History.—Stats. 1972, p. 1231, in effect August 10, 1972, substituted "tax collector" for "assessor" and "domicile" for "taxable situs as defined in Section 5723" in the second sentence.