Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Property Taxation

Part 12. Taxation of Racehorses

Chapter 1. General Provisions and Definitions

Section 5712

5712. "Nonproducing broodmare." "Nonproducing broodmare" means a racehorse mare which has not produced a live foal during the previous calendar year.

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