Section 32223.
Cal. Revenue and Taxation Code - RTC § 32223.
in effectAll 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.
References
referencesCal. Revenue and Taxation Code - RTC § 32501.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026
