California Legal Codes and Statutes

§ 32223

Added by Stats. 1991, Ch. 86, Sec. 1. Effective June 30, 1991.

All the provisions of this part relating to excise taxes, with the exception of those contained in Chapter 10 (commencing with Section 32501), are applicable also to the taxes imposed by this article, to the extent that those provisions are not inconsistent with this article.

Cite this section

Cal. Rev. & Tax. Code § 32223 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-14-alcoholic-beverage-tax/chapter-5-5-surtax-on-beer-wine-and-distilled-spirits/article-1-imposition-of-the-surtax/section-32223

Other sections in Article 1 - Imposition of the Surtax

§ 32220§ 32221§ 32222§ 32223

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