“Foal” means a racehorse which is foaled during the current calendar year.
(Added by Stats. 1972, Ch. 665.)
Rev. & Tax. Code § 5716.5, under General Provisions and Definitions.
Rev. & Tax. Code § 5716.5
“Foal” means a racehorse which is foaled during the current calendar year.
(Added by Stats. 1972, Ch. 665.)