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 5713

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.