Sections
Chapter 1 General Provisions and Definitions 30001 – 30019
Chapter 2 Imposition of Tax 30101 – 30131.6
Chapter 3 Licenses, Bonds and Registration 30140 – 30159
Chapter 3.5 Stamps and Meter Machines 30161 – 30180
Chapter 4 Determinations 30181 – 30285
Chapter 5 Collection of Tax 30301 – 30358
Chapter 6 Overpayments and Refunds 30361 – 30421
Chapter 7 Requirements for Transporters 30431 – 30432
Chapter 7.5 Seizure and Forfeiture 30435 – 30449
Chapter 8 Administration 30451 – 30459.8
Chapter 9 Disposition of Proceeds 30461 – 30462.1
Chapter 10 Violations 30471 – 30483

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 13

  • abuse: means any of the following:

    California Revenue and Taxation Code 30174

  • air gauge knife: means a device that appears to be an air gauge but has concealed within it a pointed, metallic shaft that is designed to be a stabbing instrument which is exposed by mechanical action or gravity which locks into place when extended. See California Revenue and Taxation Code 30176
  • ammunition: includes , but is not limited to, any bullet, cartridge, magazine, clip, speed loader, autoloader, or projectile capable of being fired from a firearm with a deadly consequence. See California Revenue and Taxation Code 30176.1
  • ammunition vendor: means any person, firm, corporation, or other business enterprise that holds a current ammunition vendor license issued pursuant to Section 30385. See California Revenue and Taxation Code 30176.2
  • antique cannon: means any cannon manufactured before January 1, 1899, which has been rendered incapable of firing or for which ammunition is no longer manufactured in the United States and is not readily available in the ordinary channels of commercial trade. See California Revenue and Taxation Code 30177
  • antique rifle: means a firearm conforming to the definition of an "antique firearm" in Section 479. See California Revenue and Taxation Code 30178
  • ballistic knife: means a device that propels a knifelike blade as a projectile by means of a coil spring, elastic material, or compressed gas. See California Revenue and Taxation Code 30178.3
  • BB device: means any instrument that expels a projectile, such as a BB or a pellet, through the force of air pressure, gas pressure, or spring action, or any spot marker gun. See California Revenue and Taxation Code 30180
  • belt buckle knife: is a knife that is made an integral part of a belt buckle and consists of a blade with a length of at least two and one-half inches. See California Revenue and Taxation Code 30181
  • blowgun: means a hollow tube designed and intended to be used as a tube through which a dart is propelled by the force of the breath of the user. See California Revenue and Taxation Code 30182
  • blowgun ammunition: means a dart designed and intended for use in a blowgun. See California Revenue and Taxation Code 30183
  • Board: means the Sex Offender Management Board created in this chapter. See California Revenue and Taxation Code 30143
  • body shield: means any bullet-resistant material intended to provide ballistic and trauma protection for the wearer or holder. See California Revenue and Taxation Code 30185
  • camouflaging firearm container: means a container that meets all of the following criteria:

    California Revenue and Taxation Code 30188

  • cane gun: means any firearm mounted or enclosed in a stick, staff, rod, crutch, or similar device, designed to be, or capable of being used as, an aid in walking, if the firearm may be fired while mounted or enclosed therein. See California Revenue and Taxation Code 30190
  • cane sword: means a cane, swagger stick, stick, staff, rod, pole, umbrella, or similar device, having concealed within it a blade that may be used as a sword or stiletto. See California Revenue and Taxation Code 30191
  • dagger: means a knife or other instrument with or without a handguard that is capable of ready use as a stabbing weapon that may inflict great bodily injury or death. See California Revenue and Taxation Code 30211
  • department: means the Department of Parks and Recreation and "director" means the Director of Parks and Recreation. See California Revenue and Taxation Code 32257
  • director: refer to the Department of Rehabilitation and the Director of Rehabilitation, respectively, unless the context otherwise requires. See California Welfare and Institutions Code 19002
  • domestic violence: means abuse perpetrated against any of the following persons:

    California Revenue and Taxation Code 30213

  • drop safety requirement for handguns: means that at the conclusion of the firing requirements for handguns described in Section 31905, the same certified independent testing laboratory shall subject the same three handguns of the make and model for which certification is sought, to the following test:

    California Penal Code 31900

  • firearm: includes the frame or receiver of the weapon:

    California Revenue and Taxation Code 30222

  • firearm safety device: means a device other than a gun safe that locks and is designed to prevent children and unauthorized users from firing a firearm. See California Revenue and Taxation Code 30225
  • firing requirement for handguns: means a test in which the manufacturer provides three handguns of the make and model for which certification is sought to an independent testing laboratory certified by the Attorney General pursuant to Section 32010. See California Penal Code 31905
  • flechette dart: means a dart, capable of being fired from a firearm, that measures approximately one inch in length, with tail fins that take up approximately five-sixteenths of an inch of the body. See California Revenue and Taxation Code 30243
  • gun safe: means a locking container that fully contains and secures one or more firearms, and that meets the standards for gun safes adopted pursuant to Section 23650. See California Revenue and Taxation Code 30263
  • gunsmith: means any person who is licensed as a dealer pursuant to Chapter 44 (commencing with Section 921) of Title 18 of the United States Code and the regulations issued pursuant thereto, who is engaged primarily in the business of repairing firearms, or making or fitting special barrels, stocks, or trigger mechanisms to firearms, or the agent or employee of that person. See California Revenue and Taxation Code 30265
  • handgun: means any pistol, revolver, or firearm capable of being concealed upon the person. See California Revenue and Taxation Code 30266
  • handgun ammunition: means ammunition principally for use in pistols, revolvers, and other firearms capable of being concealed upon the person, notwithstanding that the ammunition may also be used in some rifles. See California Revenue and Taxation Code 30281
  • imitation firearm: means any BB device, toy gun, replica of a firearm, or other device that is so substantially similar in coloration and overall appearance to an existing firearm as to lead a reasonable person to perceive that the device is a firearm. See California Revenue and Taxation Code 30284
  • Indian child custody proceeding: means a "child custody proceeding" within the meaning of Section 1903 of the Indian Child Welfare Act, including a proceeding for temporary or long-term foster care or guardianship placement, termination of parental rights, preadoptive placement after termination of parental rights, or adoptive placement. See California Welfare and Institutions Code 224.1
  • Jail: as used in this chapter , means a locked facility administered by a law enforcement or governmental agency, the purpose of which is to detain adults who have been charged with violations of criminal law and are pending trial, or to hold convicted adult criminal offenders sentenced for less than one year. See California Welfare and Institutions Code 207.1
  • large-capacity magazine: means any ammunition feeding device with the capacity to accept more than 10 rounds, but shall not be construed to include any of the following:

    California Revenue and Taxation Code 30302

  • leaded cane: means a staff, crutch, stick, rod, pole, or similar device, unnaturally weighted with lead. See California Revenue and Taxation Code 30311
  • less lethal ammunition: means any ammunition that satisfies both of the following requirements:

    California Revenue and Taxation Code 30312

  • Less lethal weapon: means any device that is designed to or that has been converted to expel or propel less lethal ammunition by any action, mechanism, or process for the purpose of incapacitating, immobilizing, or stunning a human being through the infliction of any less than lethal impairment of physical condition, function, or senses, including physical pain or discomfort. See California Revenue and Taxation Code 30313
  • lipstick case knife: means a knife enclosed within and made an integral part of a lipstick case. See California Revenue and Taxation Code 30342
  • Lockup: as used in this chapter , means any locked room or secure enclosure under the control of a sheriff or other peace officer that is primarily for the temporary confinement of adults upon arrest. See California Welfare and Institutions Code 207.1
  • long-gun safe: means a locking container designed to fully contain and secure a rifle or shotgun, which has a locking system consisting of either a mechanical combination lock or an electronic combination lock that has at least 1,000 possible unique combinations consisting of a minimum of three numbers, letters, or symbols per combination, and is not listed on the roster maintained pursuant to Section 23655. See California Revenue and Taxation Code 30354
  • machinegun: means any weapon that shoots, is designed to shoot, or can readily be restored to shoot, automatically more than one shot, without manual reloading, by a single function of the trigger. See California Revenue and Taxation Code 30354.5
  • Management: means a comprehensive and collaborative team approach to regulating, controlling, monitoring, and otherwise influencing the current and, insofar as is possible, the future behavior of sex offenders who are living in the community and are directly under the authority of the criminal justice system or of another governmental agency performing similar functions. See California Revenue and Taxation Code 30143
  • metal knuckles: means any device or instrument made wholly or partially of metal that is worn for purposes of offense or defense in or on the hand and that either protects the wearer's hand while striking a blow or increases the force of impact from the blow or injury to the individual receiving the blow. See California Revenue and Taxation Code 30356
  • mobilehome: means a mobilehome, as defined in Sections 18008 and 18211 of the Health and Safety Code, to which one of the following applies:

    California Welfare and Institutions Code 212

  • multiburst trigger activator: means either of the following:

    California Revenue and Taxation Code 30357

  • nunchaku: means an instrument consisting of two or more sticks, clubs, bars, or rods to be used as handles, connected by a rope, cord, wire, or chain, in the design of a weapon used in connection with the practice of a system of self-defense such as karate. See California Revenue and Taxation Code 30358
  • postponement: refers to mobilehome loans established prior to February 20, 2009. See California Welfare and Institutions Code 212
  • postponement: refers to mobilehome loans established prior to February 20, 2009. See California Welfare and Institutions Code 212
  • punishment: means the imposition of sanctions. See California Welfare and Institutions Code 202
  • safety: is a utomatically applied by the pistol, this feature shall not be defeated. See California Penal Code 31900
  • Sex Offender: means any person who is required to register as a sex offender under Section 290 of the Penal Code. See California Revenue and Taxation Code 30143
  • shobi-zue: means a staff, crutch, stick, rod, or pole concealing a knife or blade within it, which may be exposed by a flip of the wrist or by a mechanical action. See California Revenue and Taxation Code 30406
  • short-barreled rifle: means any of the following:

    California Revenue and Taxation Code 30407

  • short-barreled shotgun: means any of the following:

    California Revenue and Taxation Code 30421

  • shuriken: means any instrument, without handles, consisting of a metal plate having three or more radiating points with one or more sharp edges and designed in the shape of a polygon, trefoil, cross, star, diamond, or other geometric shape, for use as a weapon for throwing. See California Revenue and Taxation Code 30452
  • social worker: shall include the juvenile probation officer or the person who is both the juvenile probation officer and the adult probation officer, and any social worker in a county welfare department or any social worker in a California Indian tribe or any out-of-state Indian tribe that has reservation land that extends into the state that has authority, pursuant to an agreement with the department concerning child welfare services or foster care payments under the Aid to Families with Dependent Children program when supervising dependent children of the juvenile court pursuant to Section 272 by order of the court under Section 300, and the term "department of probation" shall mean the department of juvenile probation or the department wherein the services of juvenile and adult probation are both performed. See California Welfare and Institutions Code 215
  • state property: means all real property, or part thereof, owned, leased, rented, or otherwise controlled or occupied by any department or other agency or body of this state. See California Welfare and Institutions Code 19625
  • stun gun: means any item, except a less lethal weapon, used or intended to be used as either an offensive or defensive weapon that is capable of temporarily immobilizing a person by the infliction of an electrical charge. See California Revenue and Taxation Code 30455
  • Supervision: means a specialized approach to the process of overseeing, insofar as authority to do so is granted to the supervising agency, all significant aspects of the lives of sex offenders who are being managed, as described in subdivision (d). See California Revenue and Taxation Code 30143
  • Tax: as used in this part , except in Chapters 4 (commencing with Section 32151) and 5 (commencing with Section 32201), means the excise tax imposed by this part on beer or wine or on distilled spirits. See California Welfare and Institutions Code 654.1
  • Treatment: means a set of specialized interventions delivered by qualified mental health professionals and designed to address the multiple psychological and physiological factors found to be associated with sexual offending. See California Revenue and Taxation Code 30143
  • unconventional pistol: means a firearm with both of the following characteristics:

    California Revenue and Taxation Code 30457.1

  • undetectable firearm: means any weapon that meets either of the following requirements:

    California Revenue and Taxation Code 30457.2

  • unsafe handgun: means any pistol, revolver, or other firearm capable of being concealed upon the person, for which any of the following is true:

    California Penal Code 31910

  • wallet gun: means any firearm mounted or enclosed in a case, resembling a wallet, designed to be or capable of being carried in a pocket or purse, if the firearm may be fired while mounted or enclosed in the case. See California Revenue and Taxation Code 30458.4
  • writing pen knife: means a device that appears to be a writing pen but has concealed within it a pointed, metallic shaft that is designed to be a stabbing instrument which is exposed by mechanical action or gravity which locks into place when extended or the pointed, metallic shaft is exposed by the removal of the cap or cover on the device. See California Revenue and Taxation Code 30458.6
  • zip gun: means any weapon or device that meets all of the following criteria:

    California Revenue and Taxation Code 30458.7