{"code":"RTC","codeName":"Revenue and Taxation Code","section":"36006","citation":"Rev. & Tax. Code, § 36006","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX [36001. - 36043.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-16"},{"name":"CHAPTER 1. General Provisions and Definitions [36001. - 36006.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-16/chapter-1"}],"history":"Added by Stats. 2025, Ch. 17, Sec. 25.   (SB 132)   Effective June 27, 2025.","effective":"2025-06-27","html":"<p>This part shall be known and may be cited as the “California Firearm Excise Tax Law.”</p>","text":"This part shall be known and may be cited as the “California Firearm Excise Tax Law.”","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-36006","source":"California Legislative Information bulk export (pubinfo)"}