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 5716.5

5716.5. "Foal." "Foal" means a racehorse which is foaled during the current calendar year.

History.—Added by Stats. 1972, p. 1227, in effect August 10, 1972.