{"code":"RTC","codeName":"Revenue and Taxation Code","section":"5722","citation":"Rev. & Tax. Code, § 5722","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 12. TAXATION OF RACEHORSES [5701. - 5790.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-12"},{"name":"CHAPTER 2. Imposition of Tax [5721. - 5722.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-12/chapter-2"}],"history":"Amended by Stats. 1972, Ch. 665.","effective":null,"html":"<p>The annual tax is imposed on and shall be paid by the owner on the following basis:</p><table><colgroup><col /><col /><col /></colgroup><tbody><tr><td /><td><p>Age 12</p></td><td><p>Age 13</p></td></tr><tr><td><p>STALLIONS</p></td><td><p>and younger</p></td><td><p>and older</p></td></tr><tr><td><p>Stud fee classification</p></td><td /><td /></tr><tr><td><p>$10,000 and up </p></td><td><p>$1,000</p></td><td><p>$650</p></td></tr><tr><td><p>7,500 and up </p></td><td><p> 750</p></td><td><p> 500</p></td></tr><tr><td><p>5,000 and up </p></td><td><p> 500</p></td><td><p> 330</p></td></tr><tr><td><p>3,000 and up </p></td><td><p> 300</p></td><td><p> 200</p></td></tr><tr><td><p>1,500 and up </p></td><td><p> 150</p></td><td><p> 100</p></td></tr><tr><td><p>1,000 and up </p></td><td><p> 100</p></td><td><p> 65</p></td></tr><tr><td><p>Less than 1,000 </p></td><td><p> 75</p></td><td><p> 50</p></td></tr><tr><td><p>BROODMARES</p></td><td /><td /></tr><tr><td><p>Stakes-winning producing</p><p>broodmares </p></td><td><p> 75</p></td><td><p> 50</p></td></tr><tr><td><p>Stakes-producing</p><p>broodmares </p></td><td><p> 75</p></td><td><p> 50</p></td></tr><tr><td><p>Other producing</p><p>broodmares </p></td><td><p> 40</p></td><td><p> 28</p></td></tr><tr><td><p>Stakes-winning nonproducing</p><p>broodmares </p></td><td><p> 35</p></td><td><p> 25</p></td></tr><tr><td><p>Other nonproducing</p><p>broodmares </p></td><td><p> 20</p></td><td><p> 12</p></td></tr><tr><td><p>ACTIVE RACEHORSES</p></td><td /><td /></tr><tr><td><p>Racehorses which in the</p><p>previous calendar year</p><p>earned:</p></td><td /><td /></tr><tr><td><p>$100,000 or more </p></td><td><p> 150</p></td><td /></tr><tr><td><p>Between 50,000</p><p>and 99,999 </p></td><td><p> 100</p></td><td /></tr><tr><td><p>Between 25,000</p><p>and 49,999 </p></td><td><p> 60</p></td><td /></tr><tr><td><p>Less than 25,000 </p></td><td><p> 40</p></td><td /></tr><tr><td><p>OTHER RACEHORSES</p></td><td /><td /></tr><tr><td><p>Stakes yearlings, stakes</p><p>two-year-olds, stakes</p><p>three-year-olds </p></td><td><p> 35</p></td><td /></tr><tr><td><p>Other yearlings, two-year-</p><p>olds, three-year-olds, and</p><p>nonactive racehorses </p></td><td><p> 20</p></td><td /></tr></tbody></table>","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","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/imposition-of-tax-5722","source":"California Legislative Information bulk export (pubinfo)"}