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2025 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 16 - FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX
CHAPTER 4 - Collection and Administration
Section 36039.

Universal Citation:
CA Rev & Tax Code § 36039 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
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36039. (a) The holder of a certificate of registration that has had their certificate revoked pursuant to Section 36037 may petition the department for reinstatement of the certificate by paying the amount of unpaid excise tax determined, together with any interest and penalties, demonstrating full compliance with the provisions of this part, and paying a fee of fifty dollars ($50) to the department for reinstatement.

(b) The department shall reinstate the certificate of registration of any revoked certificate holder that has satisfactorily complied with subdivision (a).

(c) The fee described in subdivision (a) shall not be subject to refund except as provided in Section 55221.

(Added by Stats. 2023, Ch. 231, Sec. 7. (AB 28) Effective January 1, 2024.)

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