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 5717
5717. "Active racehorse." "Active racehorse" means a racehorse which has participated in a horseracing contest on which parimutuel wagering was permitted during the previous calendar year.
History.—Stats. 1972, p. 1228, in effect August 10, 1972, substituted "calendar" for "tax" in the first sentence.