32220-32223

REVENUE AND TAXATION CODE
SECTION 32220-32223




32220.  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, winegrower, importer, rectifier, wholesaler,
common carrier with respect to distilled spirits sales made upon
boats, trains, and airplanes, or persons licensed to sell distilled
spirits upon boats, trains, and airplanes, and upon sellers of beer,
wine, or distilled spirits with respect to which no tax has been paid
within areas over which the United States government exercises
jurisdiction, at the following rates:
   (a) On all beer, sixteen cents ($0.16) per gallon and at a
proportionate rate for any other quantity.
   (b) On all still wines containing not more than 14 percent of
absolute alcohol by volume, nineteen cents ($0.19) per wine gallon
and at a proportionate rate for any other quantity.
   (c) On all still wines containing more than 14 percent of absolute
alcohol by volume, eighteen cents ($0.18) per wine gallon and at a
proportionate rate for any other quantity.
   (d) On sparkling hard cider, eighteen cents ($0. 18) per wine
gallon and at a proportionate rate for any other quantity.
   (e) On all distilled spirits of proof strength or less, one dollar
and thirty cents ($1.30) per wine gallon and at a proportionate rate
for any other quantity.
   (f) On all distilled spirits in excess of proof strength, two
dollars and sixty cents ($2.60) per wine gallon and at a
proportionate rate for any other quantity.



32221.  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, or common carrier licensed to
sell distilled spirits on board boats, trains, and airplanes, floor
stock taxes are hereby imposed in amounts equal to the surtaxes
imposed by Section 32220 upon all alcoholic beverages upon which the
surtaxes have not been paid, that are in the possession or under the
control of every person licensed under Division 9 (commencing with
Section 23000) of the Business and Professions Code at 2:01 a.m. on
July 15, 1991. On or before August 31, 1991, each person subject to
the tax imposed by this section shall prepare and file with the State
Board of Equalization, on a form prescribed by the board, a return
showing the amount of units of beer, wine, sparkling hard cider, and
distilled spirits possessed by him or her at 2:01 a.m. on July 15,
1991, that are subject to the tax imposed by this section, and any
other information the board deems necessary for the proper
administration of this chapter. The taxpayer shall deliver the
return, together with a remittance of the amount of tax due, to the
office of the board on or before August 31, 1991.




32222.  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.


32223.  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.