{"data":{"id":"us-ca/rtc-5707","jurisdiction":"us-ca","citation":"RTC § 5707","heading":"","body":"“Previous calendar year” means the calendar year immediately preceding the calendar year for which the annual 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":"781f0de5ff17e2fc91a8efdbefa53f6242335db812288e4d913c3690bfa8db18","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-5706","next":"us-ca/rtc-5710"},"notice":"GroundRules: Original legal text. Not legal advice."}