Section 5762.
5762. The tax imposed by this part shall become delinquent at 5 p.m. on the 15th day of February of the calendar year for which it is imposed. (Amended by Stats. 1972, Ch. 665.)
Section 5713.
5713. “Stakes-winning broodmare” means a broodmare which has won at any time during her life a race with a purse to which owners of participating horses have contributed nomination, entry, or starting fees or a recognized stakes race in which all entrants raced by invitation. (Amended by Stats. 1972, Ch. 665.)
Section 5763.
5763. A delinquent penalty of 6 percent shall attach at 5 p.m. on the day any tax imposed by this part becomes delinquent. An additional penalty of 1 percent shall attach to the tax on the first day of the first calendar month commencing after the tax becomes delinquent and on the first day of […]
Section 5714.
5714. “Stakes-producing broodmare” means a broodmare which has produced at any time during her life a racehorse which has won a race with a purse to which owners of participating horses have contributed nomination, entry, or starting fees or a recognized stakes race in which all entrants raced by invitation. (Amended by Stats. 1972, Ch. […]
Section 5764.
5764. If, in the opinion of the tax collector, the amount of tax required to be paid to the county pursuant to this part, or any portion thereof, will be jeopardized by delay, the tax collector shall thereupon make a determination of the tax or the amount of tax to be collected. The amount so […]
Section 5715.
5715. “Stakes yearling”, “stakes two-year-old”, or “stakes three-year-old” means a racehorse of the designated age which was foaled by a stakes-winning or stakes-producing broodmare. (Amended by Stats. 1972, Ch. 665.)
Section 5765.
5765. (a) The assessor may perform audits of the books and records of any owner of racehorses subject to the tax imposed by this part in the county to determine if the correct information has been reported and the proper amount of tax has been paid. (b) In those cases wherein the board determines that an audit […]
Section 5716.
5716. “Yearling” means a racehorse which was foaled during the previous calendar year. (Amended by Stats. 1972, Ch. 665.)
Section 5716.5.
5716.5. “Foal” means a racehorse which is foaled during the current calendar year. (Added by Stats. 1972, Ch. 665.)
Section 5717.
5717. “Active racehorse” means a racehorse which has participated in a horseracing contest on which parimutuel wagering was permitted during the previous calendar year. (Amended by Stats. 1972, Ch. 665.)