Revenue and Taxation Code section 5714

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

Source: Section 5714, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=5714.­ (updated Jan. 1, 1972; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 5714's source at ca​.gov