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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 36036
36036. Certificate of registration. The department shall issue a certificate of registration to each eligible applicant that has properly registered pursuant to Section 36035. A certificate of registration issued pursuant to this section shall be valid until canceled or revoked.
History—Added by Stats. 2023, Ch. 231 (AB 28), in effect January 1, 2024.