California Revenue and Taxation Code

§ 5718

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 5718Div. 1 · Part 12 · Ch. 1

Statute text

View on leginfo.ca.gov

“Nonactive racehorse” means any racehorse which has not participated in any horseracing contest on which parimutuel wagering was permitted during the previous calendar year, except a racehorse three years of age or younger.

Legislative history

Amended by Stats. 1972, Ch. 665.