Code Section Group

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61045]

  ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )

PART 14. ALCOHOLIC BEVERAGE TAX [32001 - 32557]

  ( Part 14 added by Stats. 1955, Ch. 1842. )

CHAPTER 5.5. Surtax on Beer, Wine,and Distilled Spirits [32220 - 32230]

  ( Chapter 5.5 added by Stats. 1991, Ch. 86, Sec. 1. )

ARTICLE 2. Disposition of Proceeds [32230- 32230.]
  ( Article 2 added by Stats. 1991, Ch. 86, Sec. 1. )

32230.
  

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.

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

RTCRevenue and Taxation Code - RTC2