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2019 California Code
Revenue and Taxation Code - RTC
DIVISION 1 - PROPERTY TAXATION
PART 12 - TAXATION OF RACEHORSES
CHAPTER 1 - General Provisions and Definitions
Section 5713.
Universal Citation: CA Rev & Tax Code § 5713 (2019)
5713.
“Stakes-winning broodmare” means a broodmare which has won at any time during her life a race with a purse to which owners of participating horses have contributed nomination, entry, or starting fees or a recognized stakes race in which all entrants raced by invitation.
(Amended by Stats. 1972, Ch. 665.)
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