California Revenue and Taxation Code
§ 5714
RTC § 5714Div. 1 · Part 12 · Ch. 1
Statute text
View on leginfo.ca.gov“Stakes-producing broodmare” means a broodmare which has produced at any time during her life a racehorse which has won a race with a purse to which owners of participating horses have contributed nomination, entry, or starting fees or a recognized stakes race in which all entrants raced by invitation.
Legislative history
Amended by Stats. 1972, Ch. 665.