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

§ 32222

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

The taxes imposed by this article are in addition to any other tax imposed upon beer, wine, sparkling hard cider, or distilled spirits by this part.

(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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