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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX 36001-36043›CHAPTER 4. Collection and Administration 36031-36039

§ 36032

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

The taxes imposed by this part are due and payable to the department quarterly on or before the last day of the month next succeeding each quarterly period of three months.

(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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