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
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.
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
)
- 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)
