“Owner” means the owner of a racehorse or his agent. Any other person claiming, possessing or controlling a racehorse shall provide the name and address of the owner thereof or his agent upon the request of the assessor.
Cal. Rev. & Tax. Code § 5704
General Provisions and Definitions
Added by Stats. 1971, Ch. 1759.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.