CHAPTER 5.5. Surtax on Beer, Wine,and Distilled Spirits [32220. - 32230.]

Chapter 5.5 added by Stats. 1991, Ch. 86, Sec. 1.

§§ 32220–32230 · 5 sections

1. ARTICLE 1. Imposition of the Surtax §§ 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…
2. ARTICLE 2. Disposition of Proceeds § 32230 · 1 section

   • § 32230 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…