This part shall not be construed to preclude or preempt a local ordinance that imposes any additional requirements, fee, or surtax on the sale of firearms, ammunition, or firearm precursor parts. The tax imposed by this part shall be in addition to any other tax or fee imposed by the state, or a city, county, or city and county.
Cal. Rev. & Tax. Code § 36042
Nonpreemption
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.