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BTLG Table of Contents > Alcoholic Beverage Tax Law > Chapter 5.5

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

• 32220 Excise surtax
• 32221 Floor stock taxes
• 32222 Surtax in addition to other taxes
• 32223 Administration of surtax

Article 2 Disposition of Proceeds

• 32230 Disposition of proceeds

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