California CodesRTC CodeDivision 1 - PROPERTY TAXATIONPart 12 - TAXATION OF RACEHORSESChapter 1 - General Provisions and Definitions§ 5716§ 5716Amended by Stats. 1972, Ch. 665.“Yearling” means a racehorse which was foaled during the previous calendar year.Cite this sectionCal. Rev. & Tax. Code § 5716 (2026)Copyhttps://ca.codecond.com/codes/rtc/division-1-property-taxation/part-12-taxation-of-racehorses/chapter-1-general-provisions-and-definitions/section-5716CopyOther sections in Chapter 1 - General Provisions and Definitions§ 5701§ 5702§ 5703§ 5704§ 5705§ 5706§ 5707§ 5710§ 5711§ 5712…§ 5714§ 5715§ 5716§ 5716.5§ 5717§ 5718§ 5719§ 5720§ 5720.5§ 5720.6← § 5715§ 5716.5 →