Cal. RTC § 5722
This is the official text of Cal. RTC § 5722, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
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
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
Status: in_force · Read it on the official government site
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