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Business Taxes Law Guide—Revision 2025

California Firearm Excise Tax Law

Revenue and Taxation Code

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

Chapter 1. General Provisions and Definitions

Section 36006


36006. Title. This part shall be known and may be cited as the "California Firearm Excise Tax Law."

History—Added by Stats. 2025, Ch. 17 (SB 132), in effect June 27, 2025.