ARTICLE 1. Imposition of the Surtax

Article 1 added by Stats. 1991, Ch. 86, Sec. 1.

§§ 32220–32223 · 4 sections

• § 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, or importer, and upon…
• § 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 possession…
• § 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 part.
• § 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…