California Revenue & Taxation Code

Cal. Rev. & Tax. Code § 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