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BTLG Table of Contents > California Firearm Excise Tax Law

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. §§ 36001–36006
• Chapter 2. Imposition and Rate of Tax. § 36011
• Chapter 3. Exemptions. § 36021
• Chapter 4. Collection and Administration. §§ 36031–36039
• Chapter 5. Disposition of Proceeds. § 36041
• Chapter 6. Nonpreemption. § 36042
• Chapter 7. Authority to Enact Emergency Regulations. § 36043

• Index