"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.
Ca. Rev. and Tax. Code § 5715
"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.
Ca. Rev. and Tax. Code § 5715