§ 36031 (a) The department shall administer and collect the taxes …
§ 36032 The taxes imposed by this part are due and payable to the department …
§ 36033 On or before the last day of the month following each quarterly …
§ 36034 (a) By no later than March 31, 2024, and thereafter, by no later …
§ 36035 Each licensed firearms dealer, firearms manufacturer, or ammunition …
§ 36036 The department shall issue a certificate of registration to each …
§ 36037 If the holder of a certificate of registration fails to comply with …
§ 36038 The department shall notify the Department of Justice in the case of …
§ 36039 (a) The holder of a certificate of registration that has had …
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Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 16 > Chapter 4 - Collection and Administration

  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • State: means the State of California, unless applied to the different parts of the United States. See California Water Code 18
  • Statute: A law passed by a legislature.