California Legal Codes and Statutes

§ 5722

Amended by Stats. 1972, Ch. 665.

The annual tax is imposed on and shall be paid by the owner on the following basis:

Cite this section

Cal. Rev. & Tax. Code § 5722 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-12-taxation-of-racehorses/chapter-2-imposition-of-tax/section-5722

Other sections in Chapter 2 - Imposition of Tax

§ 5721§ 5722

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.