California Legal Codes and Statutes

§ 36032

Added by Stats. 2023, Ch. 231, Sec. 7. (AB 28) Effective January 1, 2024.

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.

Cite this section

Cal. Rev. & Tax. Code § 36032 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-16-firearm-firearm-precursor-part-and-ammunition-excise-tax/chapter-4-collection-and-administration/section-36032

Other sections in Chapter 4 - Collection and Administration

§ 36031§ 36032§ 36033§ 36034§ 36035§ 36036§ 36037§ 36038§ 36039

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.