Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 5712 — General Provisions and Definitions

Cal. Rev. & Tax. Code § 5712

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

“Nonproducing broodmare” means a racehorse mare which has not produced a live foal during the previous calendar year.

Citator

Cal. Rev. & Tax. Code § 5712 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.

“Nonproducing broodmare” means a racehorse mare which has not produced a live foal during the previous calendar year.