California Statutes
§ 36011. — 36011. (Added by Stats. 2023, Ch. 231, Sec. 7.)
California·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
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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California § 36011. (36011. (Added by Stats. 2023, Ch. 231, Sec. 7.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2023, Ch. 231, Sec. 7. (AB 28) Effective January 1, 2024.