Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 36011 — Imposition and Rate of Tax
Cal. Rev. & Tax. Code § 36011
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2024-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Commencing July 1, 2024, an excise tax is hereby imposed upon licensed firearms dealers, firearms manufacturers, and ammunition vendors, at the rate of 11 percent of the gross receipts from the retail sale in this state of any firearm, firearm precursor part, or ammunition.
Citator
Cal. Rev. & Tax. Code § 36011 — Imposition and Rate of Tax is in force in the current edition of the Code, and nothing recorded condemns it.
Commencing July 1, 2024, an excise tax is hereby imposed upon licensed firearms dealers, firearms manufacturers, and ammunition vendors, at the rate of 11 percent of the gross receipts from the retail sale in this state of any firearm, firearm precursor part, or ammunition.