Cal. RTC § 5720.6
This is the official text of Cal. RTC § 5720.6, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
“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.
(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.
Status: in_force · Read it on the official government site
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