California Revenue and Taxation Code

§ 5741

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

RTC § 5741Div. 1 · Part 12 · Ch. 3

Foals born to a racehorse mare during the current calendar year shall be exempt from the tax imposed by this part or by any other part of this code.

Legislative history

Amended by Stats. 1972, Ch. 665.