Section 5766.
5766. 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. (Amended by Stats. 1972, Ch. 665.)
Section 5767.
5767. If any person required by Section 5782 to file a report fails to file it by the time specified, the tax collector shall impose on the lawful amount of taxes due under this part, a penalty equal to 10 percent of the tax, and the penalties provided by Section 5763. If any person required […]
Section 5768.
5768. Upon request of the assessor, an owner of racehorses of a type subject to the tax imposed by this part shall make available at his principal place of business, principal location or principal address in California or at any place mutually agreeable to the assessor and the owner, a true copy of business records […]
Section 5781.
5781. The State Board of Equalization shall make such reasonable rules and regulations and prepare such forms as are necessary to carry out the intent and purposes of this part. (Added by Stats. 1971, Ch. 1759.)
Section 5782.
5782. On forms provided through the office of the assessor, the owner of a racehorse either in person, through his representative or by mail, shall report the tax due. The reports required by this section may be filed with the tax collector of the county in which the racehorse had its domicile. The reports shall […]
Section 5783.
5783. The auditor of the county in which a report is filed shall transfer any taxes paid pursuant to this part belonging to another county as shown on the report, together with a copy of the report, in order that the auditor of any county receiving transferred funds can allocate them in the manner provided […]
Section 5790.
5790. All proceeds derived from the tax, interest, and penalties imposed by this part shall be allocated by the auditor as promptly as is feasible in the following manner: (a) If the domicile of the racehorse was located within a city and any school district, the proceeds from such racehorse shall be distributed one-third to the […]
Section 5741.
5741. Foals born to a racehorse mare during the current calendar year shall be exempt from the tax imposed by this part or by any other part of this code. (Amended by Stats. 1972, Ch. 665.)
Section 5761.
5761. 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. (Amended by Stats. 1972, Ch. 665.)
Section 5712.
5712. “Nonproducing broodmare” means a racehorse mare which has not produced a live foal during the previous calendar year. (Amended by Stats. 1972, Ch. 665.)