Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Revenue and Taxation Code
Part 12. Taxation of Racehorses
Chapter 1. General Provisions and Definitions
5713. "Stakes-winning broodmare." "Stakes-winning broodmare" means a broodmare which has won at any time during her life a race with a purse to which owners of participating horses have contributed nomination, entry, or starting fees or a recognized stakes race in which all entrants raced by invitation.
History.—Stats. 1972, p. 1227, in effect August 10, 1972, revised this section.