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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.