Cal. Rev. & Tax. Code § 5720.6

Current through the 2023 Legislative Session.
Section 5720.6 - "Domicile" defined

"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.

Ca. Rev. and Tax. Code § 5720.6

Added by Stats. 1972, Ch. 665.