California Statutes
§ 36039. — 36039. (Added by Stats. 2023, Ch. 231, Sec. 7.)
California § 36039.
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 § 36039. (36039. (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 § 36039. (2026).
Text
(a)The holder of a certificate of registration that has had their certificate revoked pursuant to Section 36037 may petition the department for reinstatement of the certificate by paying the amount of
unpaid excise tax determined, together with any interest and penalties, demonstrating full compliance with the provisions of this part, and paying a fee of fifty dollars ($50) to the department for reinstatement.
(b)The department shall reinstate the certificate of registration of any revoked certificate holder that has satisfactorily complied with subdivision (a).
(c)The fee described in subdivision (a) shall not be
subject to refund except as provided in Section 55221.
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Legislative History
Added by Stats. 2023, Ch. 231, Sec. 7. (AB 28) Effective January 1, 2024.
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Bluebook (online)
California § 36039., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/36039..