{"data":{"id":"us-ca/rtc-5716","jurisdiction":"us-ca","citation":"RTC § 5716","heading":"","body":"“Yearling” means a racehorse which was foaled during the previous calendar year.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"1997ac388d2b28b46c45321e75df5df291ed091b8d323a760d8090aa739b2b3f","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-5715","next":"us-ca/rtc-5716.5"},"notice":"GroundRules: Original legal text. Not legal advice."}