Revenue and Taxation Code - RTC
DIVISION 1. PROPERTY TAXATION [50 - 5911]
( Division 1 enacted by Stats. 1939, Ch. 154. ) PART 12. TAXATION OF RACEHORSES [5701 - 5790]
( Part 12 added by Stats. 1971, Ch. 1759. ) CHAPTER 1. General Provisions and Definitions [5701 - 5720.6]
( Chapter 1 added by Stats. 1971, Ch. 1759. ) 5712.
“Nonproducing broodmare” means a racehorse mare which has not produced a live foal during the previous calendar year.
(Amended by Stats. 1972, Ch. 665.)