“Stakes yearling”, “stakes two-year-old”, or “stakes three-year-old” means a racehorse of the designated age which was foaled by a stakes-winning or stakes-producing broodmare.
(Amended by Stats. 1972, Ch. 665.)
Section 5715
Rev. & Tax. Code § 5715, under General Provisions and Definitions.
Rev. & Tax. Code § 5715