California § 53944 - For the purposes of this article, the following animals shall be deemed not to be
Full text of California Public Contract Code - PCC § 53944 — For the purposes of this article, the following animals shall be deemed not to be, with citation guidance and answers to common questions.
§ 53944. For the purposes of this article, the following animals shall be deemed not to be
For the purposes of this article, the following animals shall be deemed not to be used substantially for pleasure riding or trail use and shall be exempt from the pleasure riding tax, except that any stock animal so exempted shall be subject to the provisions of Section 53946: (a) Any head of stock ridden or used by the owner, his family or his employee primarily in the carrying on of a business or ranch operation; (b) Any head of stock used by the owner for rental use entirely upon private lands under the jurisdiction of the owner; (c) Any head of stock used by the owner for rental use primarily upon a parcel of land belonging to the federal government if the taxing agency does not use the proceeds of a tax under this article for improvements within that parcel of land; and (d) Any other class of animal specifically exempted by the taxing agency.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 53944
What does Public Contract Code - PCC § 53944 cover?
Section 53944 ("For the purposes of this article, the following animals shall be deemed not to be") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 53944?
A common citation format is "Public Contract Code - PCC § 53944" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 53944 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.