California Legal Codes and Statutes

§ 5706

Repealed and added by Stats. 1972, Ch. 665.

“Current calendar year” means the yearly period from the first day of January to the last day of December, inclusive for which the tax is imposed.

Cite this section

Cal. Rev. & Tax. Code § 5706 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-12-taxation-of-racehorses/chapter-1-general-provisions-and-definitions/section-5706

Other sections in Chapter 1 - General Provisions and Definitions

§ 5701§ 5702§ 5703§ 5704§ 5705§ 5706§ 5707§ 5710§ 5711§ 5712…§ 5714§ 5715§ 5716§ 5716.5§ 5717§ 5718§ 5719§ 5720§ 5720.5§ 5720.6

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.