California § 36031. 36031. (Added by Stats. 2023, Ch. 231, Sec. 7.)

California Statutes

§ 36031. — 36031. (Added by Stats. 2023, Ch. 231, Sec. 7.)

California § 36031.

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. 4.CHAPTER 4. Collection and Administration

This text of California § 36031. (36031. (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 § 36031. (2026).

Text

(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 55001)). For purposes of this part, the references in the Fee Collection Procedures Law to “fee” shall include the taxes imposed by this part, and references to “feepayer” shall mean any person liable for the payment of the taxes imposed under this part and collected pursuant to that law.

(b)The department may prescribe, adopt, and enforce rules and regulations, including emergency regulations as necessary, relating to the administration and enforcement of this part, including, but not limited to, collections, reporting, refunds, and appeals.

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(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 55001)). For purposes of this part, the references in the Fee Collection Procedures Law to “fee” shall include the taxes imposed by this part, and references to “feepayer” shall mean any person liable for the payment of the taxes imposed under this part and collected pursuant to that law.
(b)
The department may prescribe, adopt, and enforce rules and regulations, including emergency regulations as necessary, relating to the administration and enforcement of this part, including, but not limited to,
collections, reporting, refunds, and appeals.

Legislative History

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

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California § 36031., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/36031..