Rev. & Tax. Code, § 32222 · Article 1. Imposition of the Surtax

Rev. & Tax. Code, § 32222

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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.

Notes and commentary — not statutory text

History

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

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=32222.
Text hash: sha256 4f5f6aa1acc77e7610cc6866f4b440228547d6bb6685865e0b947ede0df0ad0c
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.