DIVISION 2. OTHER TAXES 6001-61050›PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX 36001-36043›CHAPTER 7. Authority to Enact Emergency Regulations 36043

§ 36043

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

If any provision of this act or its application is held invalid, the department shall be authorized to issue guidance or adopt regulations necessary to address any such invalidity and to promote the purposes of this act, including, but not limited to, guidance or regulations to modify or provide additional exemptions from the tax imposed by this act. Such guidance or regulations are exempt from the Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code) and shall seek to ensure minimal disruption to funding and operations of programs and initiatives supported by the Gun Violence Prevention and School Safety Fund.

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

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California Revenue and Taxation Code

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