Pen. Code, § 34400 · Chapter 3. Firearm and Ammunition Excise Tax Certificates of Registration
Pen. Code, § 34400
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) The department may revoke any ammunition vendor license or remove any firearms dealer or firearms manufacturer from any centralized list maintained by the department pursuant to Sections 26715, 28450, and 29060, upon notification from the California Department of Tax and Fee Administration that either of the following events has occurred:
(1) After providing notice and the opportunity for a hearing, the California Department of Tax and Fee Administration has revoked the licensee’s certificate of registration, pursuant to Section 36037 of the Revenue and Taxation Code, for violating any of the provisions of Part 16 (commencing with Section 36001) of Division 2 of the Revenue and Taxation Code.
(2) After providing notice and the opportunity for a hearing, the California Department of Tax and Fee Administration has revoked or suspended the licensee’s seller’s permit, pursuant to Section 6070 of the Revenue and Taxation Code, for violating any of the provisions of Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code.
(b) The Department of Justice may reinstate an ammunition vendor license that has been revoked pursuant to subdivision (a), or reinstate on any centralized list maintained by the department pursuant to Sections 26715, 28450, and 29060, a firearms dealer or manufacturer that was removed from the centralized list pursuant to subdivision (a) if the California Department of Tax and Fee Administration has reinstated the licensee’s certificate of registration or the seller’s permit, as applicable.
(c) The Department of Justice’s authority under this section to revoke or reinstate an ammunition vendor license, or to remove or reinstate a firearms dealer or firearms manufacturer from a centralized list shall be in addition to the Department of Justice’s authority to revoke or reinstate an ammunition vendor license or to remove or reinstate a firearms dealer or firearms manufacturer from a centralized list under any other statute or authority.
(d) The Department of Justice may prescribe, adopt, and enforce rules and regulations, including emergency regulations as necessary, relating to the administration and enforcement of this section.
Notes and commentary — not statutory text
History
Added by Stats. 2023, Ch. 231, Sec. 6. (AB 28) Effective January 1, 2024.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PEN§ionNum=34400.
- Text hash
- sha256 4fa1fb8ceb53fa13183bbbcd2ad34a90b970aed9cc517712f50af5015205416e
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Penal Code
Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 1SALES AND USE TAXESPrinted as Part 1 (commencing with Section 6001) of Division 2 of the Revenue and Taxation Code
- Rev. & Tax. Code, § 6070Printed as Section 6070 of the Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 16FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAXPrinted as Part 16 (commencing with Section 36001) of Division 2 of the Revenue and Taxation Code
- Rev. & Tax. Code, § 36037Printed as Section 36037 of the Revenue and Taxation Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.