SB 388 — Alcoholic Beverage Tax: beer manufacturer returns and schedules.

Summary

Existing law, the Alcoholic Beverage Tax Law, administered by the State Board of Equalization, imposes an excise tax upon all beer and wine sold in this state, as provided, on beer manufacturers, winegrowers, importers, or sellers of beer or wine that sell beer or wine on which no tax has been paid. Existing law requires beer manufacturers to include specified schedules in their return, and prohibits the board, or any employee of the board, from making known in any manner certain information that is contained in a beer manufacturer's return or schedules. This bill, for beer manufacturer returns filed on or after January 1, 2024, would require the board, upon request, to make public the names and addresses of taxpayers filing a beer manufacturer return, as well as any information in a beer manufacturer return and schedules. The bill would make an exception to the requirement for disclosure of names and addresses in the case of taxpayers that are natural persons. The bill would allow a taxpayer to elect to prohibit the disclosure of any information contained in that taxpayer's beer manufacturer return and schedules. The bill would require the board to amend the beer manufacturer return form to include a designated line or checkbox where the taxpayer may elect to prohibit disclosure, and a brief description of how the beer industry has historically used information contained in beer manufacturer returns.

Bill Text

• Chaptered 09/22/23 - Chaptered Current pdf September 22, 2023
• Enrolled 09/01/23 - Enrolled pdf September 01, 2023
• Introduced 02/09/23 - Introduced pdf February 09, 2023
• SB388 View text html

Action History

1. September 22, 2023

   Chaptered by Secretary of State. Chapter 214, Statutes of 2023.

2. September 22, 2023

   Approved by the Governor.

3. September 07, 2023

   Enrolled and presented to the Governor at 4 p.m.

4. August 31, 2023

   In Senate. Ordered to engrossing and enrolling.

5. August 31, 2023

   Read third time. Passed. (Ayes 79. Noes 0. Page 2865.) Ordered to the Senate.

6. August 24, 2023

   Read second time. Ordered to consent calendar.

7. August 23, 2023

   From committee: Do pass. Ordered to consent calendar. (Ayes 15. Noes 0.) (August 23).

8. June 27, 2023

   From committee: Do pass and re-refer to Com. on APPR. (Ayes 10. Noes 0.) (June 26). Re-referred to Com. on APPR.

9. June 08, 2023

   Referred to Com. on REV. & TAX.

10. May 25, 2023

    In Assembly. Read first time. Held at Desk.

11. May 25, 2023

    Read third time. Passed. (Ayes 40. Noes 0. Page 1299.) Ordered to the Assembly.

12. May 23, 2023

    Ordered to special consent calendar.

13. May 18, 2023

    Read second time. Ordered to third reading.

14. May 18, 2023

    From committee: Do pass. (Ayes 7. Noes 0. Page 1168.) (May 18).

15. May 12, 2023

    Set for hearing May 18.

16. May 08, 2023

    May 8 hearing: Placed on APPR suspense file.

17. May 01, 2023

    Set for hearing May 8.

18. April 25, 2023

    From committee: Do pass and re-refer to Com. on APPR. (Ayes 15. Noes 0. Page 873.) (April 25). Re-referred to Com. on APPR.

19. April 18, 2023

    Set for hearing April 25.

20. April 12, 2023

    From committee: Do pass and re-refer to Com. on G.O. (Ayes 8. Noes 0. Page 683.) (April 12). Re-referred to Com. on G.O.

21. March 21, 2023

    Set for hearing April 12.

22. March 16, 2023

    March 29 set for first hearing canceled at the request of author.

23. March 14, 2023

    Set for hearing March 29.

24. February 22, 2023

    Referred to Coms. on GOV. & F. and G.O.

25. February 10, 2023

    From printer. May be acted upon on or after March 12.

26. February 09, 2023

    Introduced. Read first time. To Com. on RLS. for assignment. To print.

Sponsors

• Bob Archuleta · Primary

Votes

Subjects