California Revenue and Taxation Code
§ 5717
RTC § 5717Div. 1 · Part 12 · Ch. 1
Statute text
View on leginfo.ca.gov“Active racehorse” means a racehorse which has participated in a horseracing contest on which parimutuel wagering was permitted during the previous calendar year.
Legislative history
Amended by Stats. 1972, Ch. 665.