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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 7. Authority to Enact Emergency Regulations

Section 36043


36043. Authority to enact emergency regulations. If any provision of this act or its application is held invalid, the department shall be authorized to issue guidance or adopt regulations necessary to address any such invalidity and to promote the purposes of this act, including, but not limited to, guidance or regulations to modify or provide additional exemptions from the tax imposed by this act. Such guidance or regulations are exempt from the Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code) and shall seek to ensure minimal disruption to funding and operations of programs and initiatives supported by the Gun Violence Prevention and School Safety Fund.

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