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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

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)


Chapter 5. Disposition of Proceeds


Chapter 6. Nonpreemption


Chapter 7. Authority to Enact Emergency Regulations


Index