California Revenue and Taxation Code

§ 36001

RTC § 36001 Effective Jun 27, 2025Div. 2 · Part 16 · Ch. 1

Statute text

For purposes of this part:

(a)The following terms shall have the same meaning as those terms are defined in Division 2 (commencing with Section 16100) of Title 1 of Part 6 of the Penal Code: “ammunition,” “ammunition vendor,” and “firearm precursor part.”

(b)“Department” means the California Department of Tax and Fee Administration.

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Legislative history

Amended by Stats. 2025, Ch. 17, Sec. 24. (SB 132) Effective June 27, 2025.