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.