Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Alcoholic Beverage Tax Law

CHAPTER 5.5. SURTAX ON BEER, WINE, AND DISTILLED SPIRITS.1

Article 1. Imposition of Tax

Section 32222

32222. Surtax in addition to other taxes. 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.

1Chapter 5.5 was added by Stats. 1991, Ch. 86, in effect June 30, 1991.