{"code":"RTC","codeName":"Revenue and Taxation Code","section":"36042","citation":"Rev. & Tax. Code, § 36042","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 6. Nonpreemption [36042. - 36042.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-16/chapter-6"}],"history":"Added by Stats. 2023, Ch. 231, Sec. 7.   (AB 28)   Effective January 1, 2024.","effective":"2024-01-01","html":"<p>This part shall not be construed to preclude or preempt a local ordinance that imposes any additional requirements, fee, or surtax on the sale of firearms, ammunition, or firearm precursor parts. The tax imposed by this part shall be in addition to any other tax or fee imposed by the state, or a city, county, or city and county.</p>","text":"This part shall not be construed to preclude or preempt a local ordinance that imposes any additional requirements, fee, or surtax on the sale of firearms, ammunition, or firearm precursor parts. The tax imposed by this part shall be in addition to any other tax or fee imposed by the state, or a city, county, or city and county.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/nonpreemption-36042","source":"California Legislative Information bulk export (pubinfo)"}