{"data":{"id":"us-ca/rtc-5706","jurisdiction":"us-ca","citation":"RTC § 5706","heading":"","body":"“Current calendar year” means the yearly period from the first day of January to the last day of December, inclusive for which the tax is imposed.","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":"424a2d2b33609a351fc81edbf9f7cf7e82bded7ee4b29b88ad3ccb434bec24ce","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-5705","next":"us-ca/rtc-5707"},"notice":"GroundRules: Original legal text. Not legal advice."}