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California · Through 2026-09-13

RTC § 5712

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 1. PROPERTY TAXATION [50. - 5911.]
  3. PART 12. TAXATION OF RACEHORSES [5701. - 5790.]
  4. CHAPTER 1. General Provisions and Definitions [5701. - 5720.6.]

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

Collected 2026-09-14T05:56:33Z. Source file · JSON

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