JurisdictionCaliforniaCode RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 14.PART 14. ALCOHOLIC BEVERAGE TAX
Ch. 5.5.CHAPTER 5.5. Surtax on Beer, Wine,and Distilled Spirits
Art. 1.ARTICLE 1. Imposition of the Surtax
This text of California § 32220. (32220. (Amended by Stats. 1991, Ch. 88, Sec. 11.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
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 all distilled spirits sold in this state by a manufacturer, distilled spirits manufacturer’s agent, brandy manufacturer, winegrower, importer, rectifier, wholesaler, common carrier with respect to distilled spirits sales made upon boats, trains, and airplanes, or persons licensed to sell distilled spirits upon boats, trains, and airplanes, and upon sellers of beer, wine, or distilled spirits with respect to which no tax has been paid within areas over which the United
States government exercises jurisdiction, at the following rates:
(a)On all beer, sixteen cents ($0.16) per gallon and at a proportionate rate for any other quant
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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 all distilled spirits sold in this state by a manufacturer, distilled spirits manufacturer’s agent, brandy manufacturer, winegrower, importer, rectifier, wholesaler, common carrier with respect to distilled spirits sales made upon boats, trains, and airplanes, or persons licensed to sell distilled spirits upon boats, trains, and airplanes, and upon sellers of beer, wine, or distilled spirits with respect to which no tax has been paid within areas over which the United
States government exercises jurisdiction, at the following rates:
(a)
On all beer, sixteen cents ($0.16) per gallon and at a proportionate rate for any other quantity.
(b)
On all still wines containing not more than 14 percent of absolute alcohol by volume, nineteen cents ($0.19) per wine gallon and at a proportionate rate for any other quantity.
(c)
On all still wines containing more than 14 percent of absolute alcohol by volume, eighteen cents ($0.18) per wine gallon and at a proportionate rate for any other quantity.
(d)
On sparkling hard cider, eighteen cents ($0. 18) per wine gallon and at a proportionate rate for any other quantity.
(e)
On all distilled spirits of proof strength
or less, one dollar and thirty cents ($1.30) per wine gallon and at a proportionate rate for any other quantity.
(f)
On all distilled spirits in excess of proof strength, two dollars and sixty cents ($2.60) per wine gallon and at a proportionate rate for any other quantity.