{"code":"RTC","codeName":"Revenue and Taxation Code","section":"32223","citation":"Rev. & Tax. Code, § 32223","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>All the provisions of this part relating to excise taxes, with the exception of those contained in Chapter 10 (commencing with Section <a href=\"/rtc/32501\">32501</a>), are applicable also to the taxes imposed by this article, to the extent that those provisions are not inconsistent with this article.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/imposition-of-the-surtax-32223","source":"California Legislative Information bulk export (pubinfo)"}