Revenue and Taxation Code § 5717
CHAPTER 1. General Provisions and Definitions
“Active racehorse” means a racehorse which has participated in a horseracing contest on which parimutuel wagering was permitted during the previous calendar year.
CHAPTER 1. General Provisions and Definitions
“Active racehorse” means a racehorse which has participated in a horseracing contest on which parimutuel wagering was permitted during the previous calendar year.