Rev. & Tax. Code, § 5722 · Chapter 2. Imposition of Tax
Rev. & Tax. Code, § 5722
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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
Notes and commentary — not statutory text
History
Amended by Stats. 1972, Ch. 665.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=5722.
- Text hash
- sha256 2c64baf714f6ebac730a7337cb39378b9a25f4294348c0434dcc5d17fb87cceb
- Composed by
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Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.