CHAPTER 4. Collection and Administration [36031. - 36039.]

Chapter 4 added by Stats. 2023, Ch. 231, Sec. 7.

§§ 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…