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.
Cal. Rev. & Tax. Code § 36032
Collection and Administration
Known as the California Firearm Excise Tax Law
The act spans §§ 36001–36043 (17 sections).
Added by Stats. 2023, Ch. 231, Sec. 7
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.