DIVISION 2. OTHER TAXES 6001-61050›PART 14. ALCOHOLIC BEVERAGE TAX 32001-32557›CHAPTER 5.5. Surtax on Beer, Wine,and Distilled Spirits 32220-32230›ARTICLE 1. Imposition of the Surtax 32220-32223

§ 32223

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

All the provisions of this part relating to excise taxes, with the exception of those contained in Chapter 10 (commencing with Section 32501), are applicable also to the taxes imposed by this article, to the extent that those provisions are not inconsistent with this article.

(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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