2009 Regular Session

SENATE BILL 64

CHAPTER NUMBER: 353
File Code: Taxes - Miscellaneous
Sponsored By:
Chair, Budget and Taxation Committee (By Request - Departmental - Comptroller)
Entitled:
Alcoholic Beverage Tax - Assessment and Appeals - Tax Procedures and Penalties

Synopsis:

Increasing the maximum penalty for failure to pay the alcoholic beverage tax from 10% to 25% of the tax due; establishing an administrative appeals process for persons or governmental units against which an assessment of alcoholic beverage tax has been made; authorizing the Comptroller or the Comptroller's designee to alter or abate an alcoholic beverage tax assessment; etc.

History by Legislative and Calendar Date

Legislative date is used to record history occurring in the Chambers otherwise Calendar date is used.
Senate Action
9/30
Pre-filed
1/14
First Reading Budget and Taxation
Hearing 1/28 at 1:00 p.m.
2/12
Favorable Report by Budget and Taxation
2/13
Favorable Report Adopted
Second Reading Passed
2/17
Third Reading Passed (47-0)
4/3
Returned Passed
House Action
2/18
First Reading Ways and Means
3/25
Hearing 4/2 at 1:00 p.m.
4/3
Favorable Report by Ways and Means
3/30
Favorable Report Adopted
Second Reading Passed
3/31
Third Reading Passed (133-1)
Action after passage in Senate and House
5/7
Approved by the Governor
- Chapter 353

Sponsored by:

Budget and Taxation Committee, Chair
Departmental
Comptroller

Bill indexed under the following Subjects:

Alcoholic Beverages -see also- AB-By Subd; Substance Abuse
Appeals -see also- Judicial Review
Assessments
Comptroller
Penalties
Revenue and Taxes -see also- Dev Fees & Taxes; specific tax.

Bill affects the following Statutes:

Tax - General
( 13-508 , 13-509 , 13-701 , 13-701 )

Documents:

Bill Text (Displayed in PDF Format): First Reading, Third Reading, Enrolled, Chapter
Fiscal and Policy Note (Displayed in PDF Format): Available
Amendments: None offered
Roll Call Votes (Legislative dates are shown):
Senate
February 17, 2009: Third Reading Passed (47-0)
House
March 31, 2009: Third Reading Passed (133-1)