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 6. Nonpreemption
Section 36042
36042. Nonpreemtion. This part shall not be construed to preclude or preempt a local ordinance that imposes any additional requirements, fee, or surtax on the sale of firearms, ammunition, or firearm precursor parts. The tax imposed by this part shall be in addition to any other tax or fee imposed by the state, or a city, county, or city and county.
History—Added by Stats. 2023, Ch. 231 (AB 28), in effect January 1, 2024.