Section 5720.5.
Cal. Revenue and Taxation Code - RTC § 5720.5.
in effect“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.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026