California Revenue and Taxation Code ARTICLE 1 - Imposition of the Surtax

• Section 32220.
  On and after July 15, 1991, an excise surtax is hereby imposed upon all beer and wine sold in this state by a manufacturer, winegrower,...
• Section 32221.
  Except with respect to beer and wine in the internal revenue bonded premises of a manufacturer, and except with respect to distilled spirits in the...
• Section 32222.
  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...
• Section 32223.
  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...

Last modified: October 22, 2018