California Revenue and Taxation Code CHAPTER 4 - Collection

• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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...

Last modified: October 22, 2018