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Business Taxes Law Guide—Revision 2024

Firearm, Ammunition, and Firearm Precursor Part Excise Tax

Revenue and Taxation Code

Division 2. Other Taxes
Part 16. Firearm, Ammunition, and Firearm Precursor Part Excise Tax

Chapter 4. Collection and Administration

Section 36032


36032. Remittance. The taxes imposed by this part are due and payable to the department quarterly on or before the last day of the month next succeeding each quarterly period of three months.

History—Added by Stats. 2023, Ch. 231 (AB 28), in effect January 1, 2024.