Cal. Revenue and Taxation Code - RTC § 5741. Section 5741.
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.
CHAPTER 3. Exemptions [5741. - 5741.]
Cal. Revenue and Taxation Code - RTC 3.
in effectSource: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026