GroundRules
RTC § 5714
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 1. PROPERTY TAXATION [50. - 5911.]
- PART 12. TAXATION OF RACEHORSES [5701. - 5790.]
- CHAPTER 1. General Provisions and Definitions [5701. - 5720.6.]
“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 participating horses have contributed nomination, entry, or starting fees or a recognized stakes race in which all entrants raced by invitation.
Collected 2026-09-14T05:56:33Z. Source file · JSON