Sections
Article 1 Reports and Payments 30181 – 30188
Article 1.1 Payment by Electronic Funds Transfer 30190 – 30193
Article 2 Deficiency Determinations 30201 – 30208
Article 2.5 Payment by Unlicensed Persons 30210 – 30215
Article 3 Determinations If No Report or Return Made 30221 – 30225
Article 4 Jeopardy Determinations 30241 – 30244
Article 5 Redeterminations 30261 – 30266
Article 6 Interest and Penalties 30281 – 30285

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 13 > Chapter 4

  • 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
  • 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
  • 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
  • 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

  • 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
  • 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
  • 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

  • lipstick case knife: means a knife enclosed within and made an integral part of a lipstick case. See California Revenue and Taxation Code 30342
  • 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
  • multiburst trigger activator: means either of the following:

    California Revenue and Taxation Code 30357

  • 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
  • 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

  • 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
  • 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

  • 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