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

§ 5710

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

“Stallion” means any racehorse which, during the two previous calendar years, has serviced three or more different broodmares for the purpose of producing a racehorse.

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

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California Revenue and Taxation Code

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