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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 (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.