Home › California › CA RTC › … Division 1 — Property Taxation › Part 12 — Taxation of Racehorses › Chapter 1 — General Provisions and Definitions › Cal. Rev. & Tax. Code § 5710
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 5710
“Stallion” means any racehorse which, during the two previous calendar years, has serviced three or more different broodmares for the purpose of producing a racehorse.
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