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Rev. & Tax. Code § 32220 Section 32220
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On and after July 15, 1991, an excise surtax is hereby imposed upon all beer and wine sold in this state by a manufacturer, winegrower, or importer, and upon all distilled spirits sold in this state by a manufacturer, distilled spirits manufacturer’s agent, brandy manufacturer, w…
Rev. & Tax. Code § 32221 Section 32221
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Except with respect to beer and wine in the internal revenue bonded premises of a manufacturer, and except with respect to distilled spirits in the possession of a distilled spirits manufacturer, distilled spirits manufacturer’s agent, brandy manufacturer, rectifier, wholesaler, …
Rev. & Tax. Code § 32222 Section 32222
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The taxes imposed by this article are in addition to any other tax imposed upon beer, wine, sparkling hard cider, or distilled spirits by this part. (Added by Stats. 1991, Ch. 86, Sec. 1. Effective June 30, 1991.)
Rev. & Tax. Code § 32223 Section 32223
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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. (Ad…
