DIVISION 2. OTHER TAXES 6001-60709›PART 14. ALCOHOLIC BEVERAGE TAX 32001-32557›CHAPTER 5.5. Surtax on Beer, Wine,and Distilled Spirits 32220-32230›ARTICLE 2. Disposition of Proceeds 32230-32230

§ 32230

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

All surtaxes, interest, and penalties imposed and required to be paid under this chapter shall be made in remittances to the State Board of Equalization and shall be deposited in the General Fund.

(Added by Stats. 1991, Ch. 86, Sec. 1. Effective June 30, 1991.)

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California Revenue and Taxation Code

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