{"data":{"id":"us-ca/rtc-36032","jurisdiction":"us-ca","citation":"RTC § 36032","heading":"","body":"The taxes imposed by this part are due and payable to the department quarterly on or before the last day of the month next succeeding each quarterly period of three months.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 16. FIREARM, FIREARM PRECURSOR PART, AND AMMUNITION EXCISE TAX [36001. - 36043.]","CHAPTER 4. Collection and Administration [36031. - 36039.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"be46d01e5d2149594634a8e39d5cb3a473afab36a460035ae1636c3181aa11ff","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-36031","next":"us-ca/rtc-36033"},"notice":"GroundRules: Original legal text. Not legal advice."}