BlackletterCalifornia law

Revenue and Taxation Code § 5741

CHAPTER 3. Exemptions

Current as of September 28, 2026Rev. & Tax. Code, § 5741Official source ↗

Amended by Stats. 1972, Ch. 665.

Foals born to a racehorse mare during the current calendar year shall be exempt from the tax imposed by this part or by any other part of this code.