2019 California Code
Revenue and Taxation Code - RTC
DIVISION 1 - PROPERTY TAXATION
PART 12 - TAXATION OF RACEHORSES
CHAPTER 1 - General Provisions and Definitions
Section 5720.

5720.  

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

(Added by Stats. 1971, Ch. 1759.)

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