Section 5712.

Cal. Revenue and Taxation Code - RTC § 5712.
in effect
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“Nonproducing broodmare” means a racehorse mare which has not produced a live foal during the previous calendar year.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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