On or before the last day of the month following each quarterly period, a return for the preceding quarterly period shall be filed with the department using electronic media. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the department.
Cal. Rev. & Tax. Code § 36033
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.