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Business Taxes Law Guide—Revision 2024
Firearm, Ammunition, and Firearm Precursor Part Excise Tax
Revenue and Taxation Code
Division 2. Other Taxes
Part 16. Firearm, Ammunition, and Firearm Precursor Part Excise Tax
Chapter 4. Collection and Administration
Section 36037
36037. Revocation of certificate of registration. If the holder of a certificate of registration fails to comply with any provision of this part or any rule or regulation of the department prescribed and adopted under this part, the department shall provide notice in writing to the holder of the certificate of registration specifying the time and place of hearing and requiring the certificate holder to show cause why their certificate should not be revoked. The notice shall be provided no less than 10 days before the hearing and may be served personally or by mail in the manner prescribed for service of notice of a deficiency determination. The department may, after notice and hearing, revoke a certificate of registration for any such violation or omission, and notify the Department of Justice of the revocation.
History—Added by Stats. 2023, Ch. 231 (AB 28), in effect January 1, 2024.