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BTLG Table of Contents > Firearm, Ammunition, and Firearm Precursor Part Excise Tax > Table of Contents

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

Table of Contents

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Chapter 1. General Provisions and Definitions | (View entire chapter)

• 36001 Definitions
• 36005 Gun Violence Prevention and School Safety Fund

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Chapter 2. Imposition and Rate of Tax

• 36011 Imposition and rate of tax

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Chapter 3. Exemptions

• 36021 Exemptions

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Chapter 4. Collection and Administration | (View entire chapter)

• 36031 Administration; rulings and regulations
• 36032 Remittance
• 36033 Returns
• 36034 Information sharing
• 36035 Registration
• 36036 Certificate of registration
• 36037 Revocation of certificate of registration
• 36038 Notification to Department of Justice
• 36039 Reinstatement of certificate of registration

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Chapter 5. Disposition of Proceeds

• 36041 Disposition of proceeds

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Chapter 6. Nonpreemption

• 36042 Nonpreemption

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Chapter 7. Authority to Enact Emergency Regulations

• 36043 Authority to enact emergency regulations

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Index