RTC § 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

$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