{"code":"RTC","codeName":"Revenue and Taxation Code","section":"36011","citation":"Rev. & Tax. Code, § 36011","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 2. Imposition and Rate of Tax [36011. - 36011.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-16/chapter-2"}],"history":"Added by Stats. 2023, Ch. 231, Sec. 7.   (AB 28)   Effective January 1, 2024.","effective":"2024-01-01","html":"<p>Commencing July 1, 2024, an excise tax is hereby imposed upon licensed firearms dealers, firearms manufacturers, and ammunition vendors, at the rate of 11 percent of the gross receipts from the retail sale in this state of any firearm, firearm precursor part, or ammunition.</p>","text":"Commencing July 1, 2024, an excise tax is hereby imposed upon licensed firearms dealers, firearms manufacturers, and ammunition vendors, at the rate of 11 percent of the gross receipts from the retail sale in this state of any firearm, firearm precursor part, or ammunition.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/imposition-and-rate-of-tax-36011","source":"California Legislative Information bulk export (pubinfo)"}