Revenue and Taxation Code section 5716.5

“Foal” means a racehorse which is foaled during the current calendar year.

Source: Section 5716.5, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=5716.5. (updated Jan. 1, 1972; accessed Dec. 29, 2025).

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5716.5
5717
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5720.5
5720.6

Up to date

Verified:
Dec. 29, 2025

§ 5716.5's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_5716.5

Original Source: Section 5716.5, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=5716.5. (last accessed May 12, 2025).