Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

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 (View entire chapter)

Article 1 Imposition of the Surtax

Article 2 Disposition of Proceeds

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