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Business Taxes Law Guide—Revision 2024

Firearm, Ammunition, and Firearm Precursor Part Excise Tax

Index


A    D    E    F    G    I    L    N    P    R   



A

Adoption of emergency regulations … 36043


D

Definitions … 36001

Disposition of proceeds … 36041

"Department" defined … 36001

Due date, returns and payments … 36032, 36033


E

Exemptions … 36021


F

"Firearm" defined … 36001

"Firearms manufacturer" defined … 36001

Fund … 36005


G

"Gross receipts" defined … 36001


I

Imposition … 36001

Information sharing … 36034


L

"Law enforcement agency" defined … 36001

"Licensed firearms dealer" defined … 36001


N

Nonpreemtion … 36042

Notification … 36038


P

"Peace officer" defined … 36001


R

Reinstatement … 36039

Registration … 36035

"Retail sale" defined … 36001

Revocation … 36037