DIVISION 1. PROPERTY TAXATION 50-5911›PART 12. TAXATION OF RACEHORSES 5701-5790›CHAPTER 3. Exemptions 5741

§ 5741

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

Foals born to a racehorse mare during the current calendar year shall be exempt from the tax imposed by this part or by any other part of this code.

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

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California Revenue and Taxation Code

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