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 32223

32223. Administration of surtax. 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.

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