Skip to main content
Find a Lawyer

California Code, Revenue and Taxation Code - RTC § 5722

Current as of January 01, 2025 | Updated by Findlaw Staff

The annual tax is imposed on and shall be paid by the owner on the following basis:

Age 12
and younger

Age 13
and older

STALLIONS

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
Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - California Code, Revenue and Taxation Code - RTC § 5722 - last updated January 01, 2025 | https://codes.findlaw.com/ca/revenue-and-taxation-code/rtc-sect-5722/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard