Cal. RTC § 990
This is the official text of Cal. RTC § 990, 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
Where migratory livestock are ranged in two or more counties during the year, the assessors of the counties interested may meet and prorate the number of stock to be assessed in each county, taking into consideration the time such stock ranged in each county.
Status: in_force · Read it on the official government site
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