California Revenue and Taxation Code Section 5704

CA Rev & Tax Code § 5704 (2017)  

“Owner” means the owner of a racehorse or his agent. Any other person claiming, possessing or controlling a racehorse shall provide the name and address of the owner thereof or his agent upon the request of the assessor.

(Added by Stats. 1971, Ch. 1759.)

Last modified: October 25, 2018