Home/California/Statutes/Code RTC: Revenue 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/§ 32223.
California Statutes

§ 32223. — 32223. (Added by Stats. 1991, Ch. 86, Sec. 1.)

California § 32223.
JurisdictionCalifornia
Code 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 § 32223. (32223. (Added by Stats. 1991, Ch. 86, Sec. 1.)) 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.

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Cal. Revenue and Taxation Code - RTC Code § 32223. (2026).

Text

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.

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Legislative History

Added by Stats. 1991, Ch. 86, Sec. 1. Effective June 30, 1991.
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California § 32223., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/32223..