CHAPTER 1. General Provisions and Definitions [5701. - 5720.6.]
Chapter 1 added by Stats. 1971, Ch. 1759.
§§ 5701–5720.6 · 21 sections
- § 5701 The Legislature finds that subjecting racehorses to the general property tax has resulted in a serious lack of uniformity as between one county and another…
- § 5702 Except where the context otherwise requires, the definitions given in this chapter govern the construction of this part.
- § 5703 “Racehorse” means each live horse, including a stallion, mare, gelding, ridgeling, colt, filly, or foal, that is or will be eligible to participate in or…
- § 5704 “Owner” means the owner of a racehorse or his agent. Any other person claiming, possessing or controlling a racehorse shall provide the name and address of the…
- § 5705 “Annual tax” means a tax that is imposed on the owner for any racehorse domiciled in the State of California.
- § 5706 “Current calendar year” means the yearly period from the first day of January to the last day of December, inclusive for which the tax is imposed.
- § 5707 “Previous calendar year” means the calendar year immediately preceding the calendar year for which the annual tax is imposed.
- § 5710 “Stallion” means any racehorse which, during the two previous calendar years, has serviced three or more different broodmares for the purpose of producing a…
- § 5711 “Producing broodmare” means a racehorse mare which, during the previous calendar year, has produced a live foal.
- § 5712 “Nonproducing broodmare” means a racehorse mare which has not produced a live foal during the previous calendar year.
- § 5713 “Stakes-winning broodmare” means a broodmare which has won at any time during her life a race with a purse to which owners of participating horses have…
- § 5714 “Stakes-producing broodmare” means a broodmare which has produced at any time during her life a racehorse which has won a race with a purse to which owners of…
- § 5715 “Stakes yearling”, “stakes two-year-old”, or “stakes three-year-old” means a racehorse of the designated age which was foaled by a stakes-winning or…
- § 5716 “Yearling” means a racehorse which was foaled during the previous calendar year.
- § 5716.5 “Foal” means a racehorse which is foaled during the current calendar year.
- § 5717 “Active racehorse” means a racehorse which has participated in a horseracing contest on which parimutuel wagering was permitted during the previous calendar…
- § 5718 “Nonactive racehorse” means any racehorse which has not participated in any horseracing contest on which parimutuel wagering was permitted during the previous…
- § 5719 “Live foal” means a foal which has lived for a period of three days or more.
- § 5720 “Stud fee” is the sum of money charged by a stallion owner for the mating of his stallion to a broodmare.
- § 5720.5 “Stud fee classification” will be determined by the highest stud fee charged for the mating of a mare to a stallion during the previous calendar year.
- § 5720.6 “Domicile” means: (a) The home ranch on January 1 of the current calendar year of the owner of a racehorse or other place where the horse is quartered when not…