Revenue and Taxation Code section 36042

This part shall not be construed to preclude or preempt a local ordinance that imposes any additional requirements, fee, or surtax on the sale of firearms, ammunition, or firearm precursor parts. The tax imposed by this part shall be in addition to any other tax or fee imposed by the state, or a city, county, or city and county.

Source: Section 36042, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=36042. (updated Jan. 1, 2024; accessed Oct. 27, 2025).

36042

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Verified:
Oct. 27, 2025

§ 36042's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_36042

Original Source: Section 36042, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=36042. (last accessed May 12, 2025).