Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 12. Taxation of Racehorses

Chapter 1. General Provisions and Definitions

Section 5710

5710. "Stallion." "Stallion" means any racehorse which, during the two previous calendar years, has serviced three or more different broodmares for the purpose of producing a racehorse.

History.—Stats. 1972, p. 1227, in effect August 10, 1972, substituted ", during the two previous calendar years, has" for "has at any time" in the first sentence.