Revenue and Taxation Code section 5716

“Yearling” means a racehorse which was foaled during the previous calendar year.

Source: Section 5716, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=5716. (accessed May 9, 2025).

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Last Updated

Apr. 24, 2025

§ 5716’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_5716

Original Source: Section 5716, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=5716. (last accessed Apr. 24, 2025).