Revenue and Taxation Code section 5718

“Nonactive racehorse” means any racehorse which has not participated in any horseracing contest on which parimutuel wagering was permitted during the previous calendar year, except a racehorse three years of age or younger.

Source: Section 5718, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=5718. (accessed Jun. 2, 2025).

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Last Updated

May 12, 2025

§ 5718’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_5718

Original Source: Section 5718, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=5718. (last accessed May 12, 2025).