{"data":{"id":"us-ca/rtc-5718","jurisdiction":"us-ca","citation":"RTC § 5718","heading":"","body":"“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.","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":"4f4279e5c044398d95d309c429edc0f1f9607d52012964de75162b3cb05b4247","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-5717","next":"us-ca/rtc-5719"},"notice":"GroundRules: Original legal text. Not legal advice."}