{"data":{"id":"us-ca/rtc-5722","jurisdiction":"us-ca","citation":"RTC § 5722","heading":"","body":"The annual tax is imposed on and shall be paid by the owner on the following basis:\nAge 12 Age 13\nSTALLIONS and younger and older\nStud fee classification\n$10,000 and up $1,000 $650\n7,500 and up 750 500\n5,000 and up 500 330\n3,000 and up 300 200\n1,500 and up 150 100\n1,000 and up 100 65\nLess than 1,000 75 50\nBROODMARES\nStakes-winning producing broodmares 75 50\nStakes-producing broodmares 75 50\nOther producing broodmares 40 28\nStakes-winning nonproducing broodmares 35 25\nOther nonproducing broodmares 20 12\nACTIVE RACEHORSES\nRacehorses which in the previous calendar year earned:\n$100,000 or more 150\nBetween 50,000 and 99,999 100\nBetween 25,000 and 49,999 60\nLess than 25,000 40\nOTHER RACEHORSES\nStakes yearlings, stakes two-year-olds, stakes three-year-olds 35\nOther yearlings, two-year- olds, three-year-olds, and nonactive racehorses 20","path":["Revenue and Taxation Code - RTC","DIVISION 1. PROPERTY TAXATION [50. - 5911.]","PART 12. TAXATION OF RACEHORSES [5701. - 5790.]","CHAPTER 2. Imposition of Tax [5721. - 5722.]"],"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":"c01c48d35f5fb63033c04daaa80b8e82047d42cbf26c26bb7b28d874e9b60280","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-5721","next":"us-ca/rtc-5741"},"notice":"GroundRules: Original legal text. Not legal advice."}