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

§ 5717

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

“Active racehorse” means a racehorse which has participated in a horseracing contest on which parimutuel wagering was permitted during the previous calendar year.

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

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California Revenue and Taxation Code

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