Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 1.: DIVISION 1. PROPERTY TAXATION/Part 12.: PART 12. TAXATION OF RACEHORSES/Ch. 1.: CHAPTER 1. General Provisions and Definitions/§ 5718.
California Statutes

§ 5718. — 5718. (Amended by Stats. 1972, Ch. 665.)

California § 5718.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 1.DIVISION 1. PROPERTY TAXATION
Part 12.PART 12. TAXATION OF RACEHORSES
Ch. 1.CHAPTER 1. General Provisions and Definitions

This text of California § 5718. (5718. (Amended by Stats. 1972, Ch. 665.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 5718. (2026).

Text

“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.

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Legislative History

Amended by Stats. 1972, Ch. 665.
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Bluebook (online)
California § 5718., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/5718..