{"data":{"id":"us-ca/rtc-5705","jurisdiction":"us-ca","citation":"RTC § 5705","heading":"","body":"“Annual tax” means a tax that is imposed on the owner for any racehorse domiciled in the State of California.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 12. TAXATION OF RACEHORSES [5701. - 5790.]","CHAPTER 1. General Provisions and Definitions [5701. - 5720.6.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"0f5c9d883f805f222dbc4f523f495f0aac56afadc85eb7f32541a8f8b519a446","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-5704","next":"us-ca/rtc-5706"},"notice":"GroundRules: Original legal text. Not legal advice."}