BlackletterCalifornia law

Revenue and Taxation Code § 5712

CHAPTER 1. General Provisions and Definitions

Current as of September 28, 2026Rev. & Tax. Code, § 5712Official source ↗

Amended by Stats. 1972, Ch. 665.

“Nonproducing broodmare” means a racehorse mare which has not produced a live foal during the previous calendar year.