Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013
 

Revenue and Taxation Code

Property Taxation

Part 12. Taxation of Racehorses

Chapter 1. General Provisions and Definitions

Section 5720

5720. "Stud fee." "Stud fee" is the sum of money charged by a stallion owner for the mating of his stallion to a broodmare.