§ 5720.6
72 words·~1 min read·
/ca/revenue-and-taxation-code/5720-6·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
“Domicile” means:
(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.
(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.