DIVISION 1. PROPERTY TAXATION 50-5911›PART 12. TAXATION OF RACEHORSES 5701-5790›CHAPTER 1. General Provisions and Definitions 5701-5720.6

§ 5713

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

“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.

(Amended by Stats. 1972, Ch. 665.)

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California Revenue and Taxation Code

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