Laws, Regulations and Annotations

Search

Business Taxes Law Guide—Revision 2024

Alcoholic Beverage Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax
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.