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Cal. Rev. & Tax. Code § 36038

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

The department shall notify the Department of Justice in the case of any of the following occurrences:

(a) If, after providing notice and the opportunity for a hearing, the department has, pursuant to Section 36037, revoked the certificate of registration of a licensed firearms dealer, ammunition vendor, or firearms manufacturer for violating any provision of this part.

(b) If, after providing notice and the opportunity for a hearing, the department has, pursuant to Section 6070, revoked or suspended the seller’s permit of a licensed firearms dealer, ammunition vendor, or firearms manufacturer for violating any provision of Part 1 (commencing with Section 6001).

(c) If the department has reinstated a certificate of registration or a seller’s permit of a licensed firearms dealer, ammunition vendor, or firearms manufacturer.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.