GroundRules
RTC § 5718
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.]
“Nonactive racehorse” means any racehorse which has not participated in any horseracing contest on which parimutuel wagering was permitted during the previous calendar year, except a racehorse three years of age or younger.
Collected 2026-09-14T05:56:33Z. Source file · JSON