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Code · California · Revenue and Taxation Code

§ 5761

46 words·~1 min read·/ca/revenue-and-taxation-code/5761

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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.
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