California Legal Codes and Statutes

§ 5720.6

Added by Stats. 1972, Ch. 665.

“Domicile” means:

(a)The home ranch on January 1 of the current calendar year of the owner of a racehorse or other place where the horse is quartered when not racing or in training to race.
(b)The residence on January 1 of the current calendar year of the owner of any racehorse that is not quartered at a home ranch or other location when not racing or in training to race.

Cite this section

Cal. Rev. & Tax. Code § 5720.6 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-12-taxation-of-racehorses/chapter-1-general-provisions-and-definitions/section-5720.6

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.