Laws, Regulations, and Annotations
Lawguide Search
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
Table of Contents
Chapter 1. General Provisions and Definitions | (View entire chapter)
Chapter 2. Imposition and Rate of Tax
Chapter 3. Exemptions
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