GroundRules
← Search the law
California · Through 2026-09-13

RTC § 5720.6

Read at publisher ↗
Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 1. PROPERTY TAXATION [50. - 5911.]
  3. PART 12. TAXATION OF RACEHORSES [5701. - 5790.]
  4. CHAPTER 1. General Provisions and Definitions [5701. - 5720.6.]

“Domicile” means:

(a) The home ranch on January 1 of the current calendar year of the owner of a racehorse or other place where the horse is quartered when not racing or in training to race.

(b) The residence on January 1 of the current calendar year of the owner of any racehorse that is not quartered at a home ranch or other location when not racing or in training to race.

Collected 2026-09-14T05:56:33Z. Source file · JSON

Browse this collection