{"data":{"id":"us-ca/rtc-5720.5","jurisdiction":"us-ca","citation":"RTC § 5720.5","heading":"","body":"“Stud fee classification” will be determined by the highest stud fee charged for the mating of a mare to a stallion during the previous calendar year.","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 12. TAXATION OF RACEHORSES [5701. - 5790.]","CHAPTER 1. General Provisions and Definitions [5701. - 5720.6.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"864085c9c6ac1e0df461b7020e09ca79a2c13772105f52f2d430394a6a3a637c","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-5720","next":"us-ca/rtc-5720.6"},"notice":"GroundRules: Original legal text. Not legal advice."}