BlackletterCalifornia law

Revenue and Taxation Code § 5711

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 5711Official source ↗

Amended by Stats. 1972, Ch. 665.

“Producing broodmare” means a racehorse mare which, during the previous calendar year, has produced a live foal.