Section 5768 Of Chapter 4. Collection From California Revenue And Taxation Code >> Division 1. >> Part 12. >> Chapter 4.
5768
. Upon request of the assessor, an owner of racehorses of a
type subject to the tax imposed by this part shall make available at
his principal place of business, principal location or principal
address in California or at any place mutually agreeable to the
assessor and the owner, a true copy of business records relevant to
the number and type of racehorses located in any county of the state
during any taxable period and the number of days spent in each county
during that period. Records referred to in this section shall be
retained by the owner for a period of five years from the date any
tax to which they relate becomes due.