{"data":{"id":"us-ca/rtc-5766","jurisdiction":"us-ca","citation":"RTC § 5766","heading":"","body":"The tax described in this part may be imposed at any time within five years after the tax would have otherwise become due and the penalties shall date from the time described in Section 5763.","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":"d211b76fd03fa72eface310bdd24dad2e8be20242fede35116df9b5790196875","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-5765","next":"us-ca/rtc-5767"},"notice":"GroundRules: Original legal text. Not legal advice."}