Cal. Revenue and Taxation Code § 5703
Cal. Revenue and Taxation Code § 5703
California · California Revenue and Taxation Code · Status: effective · Effective 1985-09-30
Cite this
- Citation
- Cal. Revenue and Taxation Code § 5703, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/918201
- Permanent ID
ys:prov:918201@1- SHA-256
2e399df5b6b23406179651be8d3a78fea44209f2ea8d806c97c4e1c1c32dc6e1
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
“Racehorse” means each live horse, including a stallion, mare, gelding, ridgeling, colt, filly, or foal, that is or will be eligible to participate in or produce foals which will be eligible to participate in a horseracing contest in California wherein parimutuel racing is permitted under rules and regulations prescribed by the California Horse Racing Board. “Racehorse” does not mean or include any horse over three years old, or four years old in the case of an Arabian horse, that has not participated in a horserace contest on which parimutuel wagering is permitted or has not been used for breeding purposes in order to produce racehorses during the two previous calendar years.