California Revenue and Taxation Code Section 5713

CA Rev & Tax Code § 5713 (2017)  

“Stakes-winning broodmare” means a broodmare which has won at any time during her life 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.

(Amended by Stats. 1972, Ch. 665.)

Last modified: October 25, 2018