California Code
PART 12 - TAXATION OF RACEHORSES
CHAPTER 4 - Collection

Section 5761. - 5761. The tax imposed pursuant to this part shall be...

Section 5762. - 5762. The tax imposed by this part shall become delinquent...

Section 5763. - 5763. A delinquent penalty of 6 percent shall attach at...

Section 5764. - 5764. If, in the opinion of the tax collector, the...

Section 5765. - 5765. (a) The assessor may perform audits of the books...

Section 5766. - 5766. The tax described in this part may be imposed...

Section 5767. - 5767. If any person required by Section 5782 to file...

Section 5768. - 5768. Upon request of the assessor, an owner of racehorses...