{"data":{"id":"us-ca/rtc-5761","jurisdiction":"us-ca","citation":"RTC § 5761","heading":"","body":"The tax imposed pursuant to this part shall be determined as of 12:01 a. m. January 1 of the calendar year for which it is imposed and shall be immediately due and payable to the tax collector of the county in which the racehorse is domiciled.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 12. TAXATION OF RACEHORSES [5701. - 5790.]","CHAPTER 4. Collection [5761. - 5768.]"],"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":"0e224dedec09435f72fba7e0f11e09177d64e04b67929287f77d56783e190337","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-5741","next":"us-ca/rtc-5762"},"notice":"GroundRules: Original legal text. Not legal advice."}