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Earlier editions: 2020-112018-112026-09

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

§ 5715

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

“Stakes yearling”, “stakes two-year-old”, or “stakes three-year-old” means a racehorse of the designated age which was foaled by a stakes-winning or stakes-producing broodmare.

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

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California Revenue and Taxation Code

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