{"code":"RTC","codeName":"Revenue and Taxation Code","section":"32222","citation":"Rev. & Tax. Code, § 32222","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 14. ALCOHOLIC BEVERAGE TAX [32001. - 32557.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14"},{"name":"CHAPTER 5.5. Surtax on Beer, Wine,and Distilled Spirits [32220. - 32230.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14/chapter-5.5"},{"name":"ARTICLE 1. Imposition of the Surtax [32220. - 32223.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14/chapter-5.5/article-1"}],"history":"Added by Stats. 1991, Ch. 86, Sec. 1.   Effective June 30, 1991.","effective":"1991-06-30","html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/imposition-of-the-surtax-32222","source":"California Legislative Information bulk export (pubinfo)"}