GroundRules
RTC § 5717
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.]
“Active racehorse” means a racehorse which has participated in a horseracing contest on which parimutuel wagering was permitted during the previous calendar year.
Collected 2026-09-14T05:56:33Z. Source file · JSON