Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 16.: PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX/Ch. 2.: CHAPTER 2. Imposition and Rate of Tax/§ 36011.
California Statutes

§ 36011. — 36011. (Added by Stats. 2023, Ch. 231, Sec. 7.)

California § 36011.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 16.PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX
Ch. 2.CHAPTER 2. Imposition and Rate of Tax

This text of California § 36011. (36011. (Added by Stats. 2023, Ch. 231, Sec. 7.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 36011. (2026).

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.

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Legislative History

Added by Stats. 2023, Ch. 231, Sec. 7. (AB 28) Effective January 1, 2024.
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California § 36011., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/36011..