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2024 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 16 - FIREARM, AMMUNITION, AND FIREARM PRECURSOR PART EXCISE TAX
CHAPTER 2 - Imposition and Rate of Tax
Section 36011.
Universal Citation:
CA Rev & Tax Code § 36011 (2024)
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36011. 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.
(Added by Stats. 2023, Ch. 231, Sec. 7. (AB 28) Effective January 1, 2024.)
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