California Revenue and Taxation Code CHAPTER 2 - Imposition of Tax

• Section 5721.
  For the 1973 calendar year and each calendar year thereafter, on the privilege of breeding, training, caring for or racing a racehorse in this state,...
• Section 5722.
  The annual tax is imposed on and shall be paid by the owner on the following basis:Age 12Age 13STALLIONSand youngerand olderStud fee classification$10,000 and up ...

Last modified: October 22, 2018