Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 36035 — Collection and Administration

Cal. Rev. & Tax. Code § 36035

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2024-01-01
Current through
Nov 2, 2026 (California Legislative Counsel)

Each licensed firearms dealer, firearms manufacturer, or ammunition vendor subject to the excise tax imposed pursuant to this part shall register for a certificate of registration with the department using electronic media in a form prescribed by the department and shall set forth the name under…

Citator

Cal. Rev. & Tax. Code § 36035 — Collection and Administration is in force in the current edition of the Code, and nothing recorded condemns it.

Each licensed firearms dealer, firearms manufacturer, or ammunition vendor subject to the excise tax imposed pursuant to this part shall register for a certificate of registration with the department using electronic media in a form prescribed by the department and shall set forth the name under which the applicant transacts or intends to transact business, the location of their place or places of business, and any other information as the department may require. An application for a certificate of registration shall be authenticated in a form or pursuant to methods as may be prescribed by the department. No fee shall be charged for the application for, or issuance of, the certificate of registration.