California Revenue and Taxation Code

§ 36042

RTC § 36042 Effective Jan 1, 2024Div. 2 · Part 16 · Ch. 6

Statute text

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.

Legislative history

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