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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 4. Collection and Administration
Section 36033
36033. Returns. On or before the last day of the month following each quarterly period, a return for the preceding quarterly period shall be filed with the department using electronic media. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department.
History—Added by Stats. 2023, Ch. 231 (AB 28), in effect January 1, 2024.