{"data":{"id":"us-ca/rtc-5720.6","jurisdiction":"us-ca","citation":"RTC § 5720.6","heading":"","body":"“Domicile” means:\n(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.\n(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.","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":"a401eeb4bf2837bdc5a7e5a85214ef193f7527a67608ff1fb069d23460c10530","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-5720.5","next":"us-ca/rtc-5721"},"notice":"GroundRules: Original legal text. Not legal advice."}