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Business Taxes Law Guide—Revision 2025
California Firearm Excise Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 16. Firearm, Firearm Precursor Part, and Ammunition Excise Tax
Chapter 1. General Provisions and Definitions
Section 36006
36006. Title. This part shall be known and may be cited as the "California Firearm Excise Tax Law."
History—Added by Stats. 2025, Ch. 17 (SB 132), in effect June 27, 2025.