Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 5722 — Imposition of Tax
Cal. Rev. & Tax. Code § 5722
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The annual tax is imposed on and shall be paid by the owner on the following basis:
Citator
Cal. Rev. & Tax. Code § 5722 — Imposition of Tax is in force in the current edition of the Code, and nothing recorded condemns it.
The annual tax is imposed on and shall be paid by the owner on the following basis:
|
Age 12 |
Age 13 |
|
|
STALLIONS |
and younger |
and older |
|
Stud fee classification |
||
|
$10,000 and up |
$1,000 |
$650 |
|
7,500 and up |
750 |
500 |
|
5,000 and up |
500 |
330 |
|
3,000 and up |
300 |
200 |
|
1,500 and up |
150 |
100 |
|
1,000 and up |
100 |
65 |
|
Less than 1,000 |
75 |
50 |
|
BROODMARES |
||
|
Stakes-winning producing broodmares |
75 |
50 |
|
Stakes-producing broodmares |
75 |
50 |
|
Other producing broodmares |
40 |
28 |
|
Stakes-winning nonproducing broodmares |
35 |
25 |
|
Other nonproducing broodmares |
20 |
12 |
|
ACTIVE RACEHORSES |
||
|
Racehorses which in the previous calendar year earned: |
||
|
$100,000 or more |
150 |
|
|
Between 50,000 and 99,999 |
100 |
|
|
Between 25,000 and 49,999 |
60 |
|
|
Less than 25,000 |
40 |
|
|
OTHER RACEHORSES |
||
|
Stakes yearlings, stakes two-year-olds, stakes three-year-olds |
35 |
|
|
Other yearlings, two-year- olds, three-year-olds, and nonactive racehorses |
20 |