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DIVISION 1. PROPERTY TAXATION 50-5911›PART 12. TAXATION OF RACEHORSES 5701-5790›CHAPTER 2. Imposition of Tax 5721-5722

§ 5722

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

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 producingbroodmares ........................ 75 50
Stakes-producingbroodmares ........................ 75 50
Other producingbroodmares ........................ 40 28
Stakes-winning nonproducingbroodmares ........................ 35 25
Other nonproducingbroodmares ........................ 20 12
ACTIVE RACEHORSES
Racehorses which in theprevious calendar yearearned:
$100,000 or more ........................ 150
Between 50,000and 99,999 ........................ 100
Between 25,000and 49,999 ........................ 60
Less than 25,000 ........................ 40
OTHER RACEHORSES
Stakes yearlings, stakestwo-year-olds, stakesthree-year-olds ........................ 35
Other yearlings, two-year-olds, three-year-olds, andnonactive racehorses ........................ 20

(Amended by Stats. 1972, Ch. 665.)

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California Revenue and Taxation Code

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