Section 5741.

Cal. Revenue and Taxation Code - RTC § 5741.
in effect
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Foals born to a racehorse mare during the current calendar year shall be exempt from the tax imposed by this part or by any other part of this code.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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