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Business Taxes Law Guide – Revision 2019
 

Alcoholic Beverage Tax Law

CHAPTER 5.5. SURTAX ON BEER, WINE, AND DISTILLED SPIRITS.1

Article 2. Disposition of Proceeds

Section 32230


32230. Disposition of proceeds. 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.


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