Revenue and Taxation Code § 5710
CHAPTER 1. General Provisions and Definitions
“Stallion” means any racehorse which, during the two previous calendar years, has serviced three or more different broodmares for the purpose of producing a racehorse.
CHAPTER 1. General Provisions and Definitions
“Stallion” means any racehorse which, during the two previous calendar years, has serviced three or more different broodmares for the purpose of producing a racehorse.