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  3. Revenue & Taxation Code
  4. Div. 2
  5. Part 16

Part 16
Firearm, Ammunition, and Firearm Precursor Part Excise Tax

Chapters

1
General Provisions and Definitions
Sections 36001–36005
2
Imposition and Rate of Tax
Section 36011
3
Exemptions
Section 36021
4
Collection and Administration
Sections 36031–36039
5
Disposition of Proceeds
Section 36041
6
Nonpreemption
Section 36042
7
Authority to Enact Emergency Regulations
Section 36043
 



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Location: https://california.public.law/codes/revenue_and_taxation_code,_division_2,_part_16

Blank Outline Levels

The legislature occasionally skips outline levels. For example:

(3) A person may apply [...]
(4)(a) A person petitioning for relief [...]

In this example, (3), (4), and (4)(a) are all outline levels, but (4) was omitted by its authors. It's only implied. This presents an interesting challenge when laying out the text. We've decided to display a blank section with this note, in order to aide readability.

Trust but verify.

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