CHAPTER 2. Imposition of Tax

Chapter 2 added by Stats. 1971, Ch. 1759.

§§ 5721–5722 · 2 sections

• § 5721 For the 1973 calendar year and each calendar year thereafter, on the privilege of breeding, training, caring for or racing a racehorse in this state, there is…
• § 5722 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…