“Stallion” means any racehorse which, during the two previous calendar years, has serviced three or more different broodmares for the purpose of producing a racehorse.
Cal. Rev. & Tax. Code § 5710
General Provisions and Definitions
Amended by Stats. 1972, Ch. 665.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.