California Revenue and Taxation Code Section 5715

CA Rev & Tax Code § 5715 (2017)  

“Stakes yearling”, “stakes two-year-old”, or “stakes three-year-old” means a racehorse of the designated age which was foaled by a stakes-winning or stakes-producing broodmare.

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

Last modified: October 25, 2018