California Legal Codes and Statutes

§ 5707

Repealed and added by Stats. 1972, Ch. 665.

“Previous calendar year” means the calendar year immediately preceding the calendar year for which the annual tax is imposed.

Cite this section

Cal. Rev. & Tax. Code § 5707 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-12-taxation-of-racehorses/chapter-1-general-provisions-and-definitions/section-5707

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.