Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 5718 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 5718
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
“Nonactive racehorse” means any racehorse which has not participated in any horseracing contest on which parimutuel wagering was permitted during the previous calendar year, except a racehorse three years of age or younger.
Citator
Cal. Rev. & Tax. Code § 5718 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
“Nonactive racehorse” means any racehorse which has not participated in any horseracing contest on which parimutuel wagering was permitted during the previous calendar year, except a racehorse three years of age or younger.