Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Firearm, Ammunition, and Firearm Precursor Part Excise Tax
Index
A D E F G I L N P R
A
Adoption of emergency regulations … 36043
D
Definitions … 36001
Disposition of proceeds … 36041
"Department" defined … 36001
Due date, returns and payments … 36032, 36033
E
Exemptions … 36021
F
"Firearm" defined … 36001
"Firearms manufacturer" defined … 36001
Fund … 36005
G
"Gross receipts" defined … 36001
I
Imposition … 36001
Information sharing … 36034
L
"Law enforcement agency" defined … 36001
"Licensed firearms dealer" defined … 36001
N
Nonpreemtion … 36042
Notification … 36038
P
"Peace officer" defined … 36001
R
Reinstatement … 36039
Registration … 36035
"Retail sale" defined … 36001
Revocation … 36037