CHAPTER 6. Nonpreemption [36042. - 36042.]

Cal. Revenue and Taxation Code - RTC 6.
in effect

Cal. Revenue and Taxation Code - RTC § 36042. 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: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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