Laws, Regulations and Annotations
Search
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 36038
36038. Notification to Department of Justice. The department shall notify the Department of Justice in the case of any of the following occurrences:
(a) If, after providing notice and the opportunity for a hearing, the department has, pursuant to Section 36037, revoked the certificate of registration of a licensed firearms dealer, ammunition vendor, or firearms manufacturer for violating any provision of this part.
(b) If, after providing notice and the opportunity for a hearing, the department has, pursuant to Section 6070, revoked or suspended the seller’s permit of a licensed firearms dealer, ammunition vendor, or firearms manufacturer for violating any provision of Part 1 (commencing with Section 6001).
(c) If the department has reinstated a certificate of registration or a seller’s permit of a licensed firearms dealer, ammunition vendor, or firearms manufacturer.
History—Added by Stats. 2023, Ch. 231 (AB 28), in effect January 1, 2024.