Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 12. Taxation of Racehorses

Chapter 1. General Provisions and Definitions

Section 5711

5711. "Producing broodmare." "Producing broodmare" means a racehorse mare which, during the previous calendar year, has produced a live foal.

History.—Stats. 1972, p. 1227, in effect August 10, 1972, substituted "calendar" for "tax" in the first sentence.