California § 36021. 36021. (Added by Stats. 2023, Ch. 231, Sec. 7.)

California Statutes

§ 36021. — 36021. (Added by Stats. 2023, Ch. 231, Sec. 7.)

California § 36021.

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. 3.CHAPTER 3. Exemptions

This text of California § 36021. (36021. (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 § 36021. (2026).

Text

(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 active or retired peace officer or any law enforcement agency employing that peace officer.

(b)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 by any licensed firearms dealer, firearms manufacturer, or ammunition vendor in any quarterly period in which the total gross receipts from the retail sales of firearms, firearm precursor parts, or ammunition by that licensed firearms dealer, firearms manufacturer, or ammunition vendor is less than five thousand dollars ($5,000).

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(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 active or retired peace officer or any law enforcement agency employing that peace officer.
(b)
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 by any licensed firearms dealer, firearms manufacturer, or ammunition vendor in any quarterly period in which the total gross receipts from the retail sales of firearms, firearm precursor parts, or ammunition by that licensed firearms dealer, firearms manufacturer, or
ammunition vendor is less than five thousand dollars ($5,000).

Legislative History

Added by Stats. 2023, Ch. 231, Sec. 7. (AB 28) Effective January 1, 2024.

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Bluebook (online)

California § 36021., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/36021..