PTLG Table of Contents > Revenue and Taxation Code > Division 1. Property Taxation > Part 12. Taxation of Racehorses > Chapter 1 > 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.