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. 2.: ARTICLE 2. Disposition of Proceeds/§ 32230.
California Statutes

§ 32230. — 32230. (Added by Stats. 1991, Ch. 86, Sec. 1.)

California § 32230.
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. 2.ARTICLE 2. Disposition of Proceeds

This text of California § 32230. (32230. (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 § 32230. (2026).

Text

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 shall be deposited in the General Fund.

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Legislative History

Added by Stats. 1991, Ch. 86, Sec. 1. Effective June 30, 1991.
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California § 32230., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/32230..