California Legal Codes and Statutes

§ 5717

Amended by Stats. 1972, Ch. 665.

“Active racehorse” means a racehorse which has participated in a horseracing contest on which parimutuel wagering was permitted during the previous calendar year.

Cite this section

Cal. Rev. & Tax. Code § 5717 (2026)
https://ca.codecond.com/codes/rtc/division-1-property-taxation/part-12-taxation-of-racehorses/chapter-1-general-provisions-and-definitions/section-5717

Other sections in Chapter 1 - General Provisions and Definitions

§ 5701§ 5702§ 5703§ 5704§ 5705§ 5706§ 5707§ 5710§ 5711§ 5712…§ 5714§ 5715§ 5716§ 5716.5§ 5717§ 5718§ 5719§ 5720§ 5720.5§ 5720.6

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