{"code":"RTC","codeName":"Revenue and Taxation Code","section":"32230","citation":"Rev. & Tax. Code, § 32230","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 2. Disposition of Proceeds [32230. - 32230.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14/chapter-5.5/article-2"}],"history":"Added by Stats. 1991, Ch. 86, Sec. 1.   Effective June 30, 1991.","effective":"1991-06-30","html":"<p>All surtaxes, interest, and penalties imposed and required to be paid under this chapter shall be made in remittances to the State Board of Equalization and shall be deposited in the General Fund.</p>","text":"All surtaxes, interest, and penalties imposed and required to be paid under this chapter shall be made in remittances to the State Board of Equalization and shall be deposited in the General Fund.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/disposition-of-proceeds-32230","source":"California Legislative Information bulk export (pubinfo)"}