§ 1046. Horses Subject to Ad Valorem Taxation.
18 CA ADC § 1046Barclays Official California Code of Regulations
18 CCR § 1046
§ 1046. Horses Subject to Ad Valorem Taxation.
A horse over three years of age, or over four years of age in the case of an Arabian horse, that, in the two previous calendar years, has neither participated in a horserace contest on which parimutuel wagering is permitted nor been used for breeding purposes in order to produce a racehorse eligible to participate in a horse race contest on which parimutuel wagering is permitted is not a racehorse within the meaning of part 12 of division 1 of the Revenue and Taxation Code. Any such horse is subject to ad valorem taxation unless otherwise exempt.
(a) A horse used for breeding purposes means a registered male animal that has serviced three or more registered females for the purpose of producing a racehorse during the two previous calendar years or a registered female animal that has been bred to a registered male for the purpose of producing a racehorse during the two previous calendar years.
Agency | Breed |
The Jockey Club | Thoroughbred | |
The American Quarter Horse Association | Quarter Horse | |
The United States Trotting Association | Standardbred | |
The Appaloosa Horse Club | Appaloosa Horse | |
The Arabian Horse Registry of America | Arabian Horse |
Credits
Note: Authority cited: Section 15606, Government Code; and Section 5781, Revenue and Taxation Code. Reference: Sections 5703, 5710, 5711 and Part 12, Division 1, Revenue and Taxation Code; and Sections 19409, 19413.5, 19416, 19416.5 and 19416.7, Business and Professions Code.
History
1. New section filed 11-1-72; effective thirtieth day thereafter (Register 72, No. 45).
2. Amendment to subsection (b) filed 5-2-74; effective thirtieth day thereafter (Register 74, No. 18).
3. Amendment filed 8-27-87; operative 9-26-87 (Register 87, No. 35).
This database is current through 4/26/24 Register 2024, No. 17.
Cal. Admin. Code tit. 18, § 1046, 18 CA ADC § 1046
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