BlackletterCalifornia law

PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX [36001. - 36043.]

Heading of Part 16 amended by Stats. 2025, Ch. 17, Sec. 23.

§§ 36001–36043 · 17 sections

  1. CHAPTER 1. General Provisions and Definitions §§ 36001–36006 · 3 sections
    • § 36001 For purposes of this part: (a) The following terms shall have the same meaning as those terms are defined in Division 2 (commencing with Section 16100) of…
    • § 36005 (a) There is hereby established in the State Treasury the Gun Violence Prevention and School Safety Fund to receive moneys pursuant to Section 36041. (b) All…
    • § 36006 This part shall be known and may be cited as the “California Firearm Excise Tax Law.”
  2. CHAPTER 2. Imposition and Rate of Tax § 36011 · 1 section
    • § 36011 Commencing July 1, 2024, an excise tax is hereby imposed upon licensed firearms dealers, firearms manufacturers, and ammunition vendors, at the rate of 11…
  3. CHAPTER 3. Exemptions § 36021 · 1 section
    • § 36021 (a) There are exempted from the tax imposed by this part, the gross receipts from the retail sale of any firearm, firearm precursor part, or ammunition to any…
  4. CHAPTER 4. Collection and Administration §§ 36031–36039 · 9 sections
    • § 36031 (a) The department shall administer and collect the taxes imposed by this part pursuant to the Fee Collection Procedures Law (Part 30 (commencing with Section…
    • § 36032 The taxes imposed by this part are due and payable to the department quarterly on or before the last day of the month next succeeding each quarterly period of…
    • § 36033 On or before the last day of the month following each quarterly period, a return for the preceding quarterly period shall be filed with the department using…
    • § 36034 (a) By no later than March 31, 2024, and thereafter, by no later than the last day of each calendar quarter, the Department of Justice (DOJ) shall provide a…
    • § 36035 Each licensed firearms dealer, firearms manufacturer, or ammunition vendor subject to the excise tax imposed pursuant to this part shall register for a…
    • § 36036 The department shall issue a certificate of registration to each eligible applicant that has properly registered pursuant to Section 36035. A certificate of…
    • § 36037 If the holder of a certificate of registration fails to comply with any provision of this part or any rule or regulation of the department prescribed and…
    • § 36038 The department shall notify the Department of Justice in the case of any of the following occurrences: (a) If, after providing notice and the opportunity for a…
    • § 36039 (a) The holder of a certificate of registration that has had their certificate revoked pursuant to Section 36037 may petition the department for reinstatement…
  5. CHAPTER 5. Disposition of Proceeds § 36041 · 1 section
    • § 36041 All amounts required to be paid pursuant to Section 36011 shall be paid to the department in the form of remittances payable to the department, and those…
  6. CHAPTER 6. Nonpreemption § 36042 · 1 section
    • § 36042 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,…
  7. CHAPTER 7. Authority to Enact Emergency Regulations § 36043 · 1 section
    • § 36043 If any provision of this act or its application is held invalid, the department shall be authorized to issue guidance or adopt regulations necessary to address…