Earlier editions: 2020-112018-11
DIVISION 1. PROPERTY TAXATION 50-5911›PART 12. TAXATION OF RACEHORSES 5701-5790›CHAPTER 1. General Provisions and Definitions 5701-5720.6
§ 5716.5
California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California
“Foal” means a racehorse which is foaled during the current calendar year.
(Added by Stats. 1972, Ch. 665.)
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