SB 388

  • California Senate Bill
  • 2023-2024 Regular Session
  • Introduced in Senate Feb 09, 2023
  • Passed Senate May 25, 2023
  • Passed Assembly Aug 31, 2023
  • Became Law Sep 22, 2023

Alcoholic Beverage Tax: beer manufacturer returns and schedules.

Abstract

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 Sponsors (1)

Votes


Actions


Sep 22, 2023

California State Legislature

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

California State Legislature

Approved by the Governor.

Sep 07, 2023

California State Legislature

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

Aug 31, 2023

Assembly

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

Senate

In Senate. Ordered to engrossing and enrolling.

Aug 24, 2023

Assembly

Read second time. Ordered to consent calendar.

Aug 23, 2023

Assembly

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

Jun 27, 2023

Assembly

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

  • Committee-Passage
  • Committee-Passage-Favorable
  • Referral-Committee
Com. on APPR.

Jun 08, 2023

Assembly

Referred to Com. on REV. & TAX.

  • Referral-Committee
Com. on REV. & TAX.

May 25, 2023

Assembly

In Assembly. Read first time. Held at Desk.

Senate

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

May 23, 2023

Senate

Ordered to special consent calendar.

May 18, 2023

Senate

Read second time. Ordered to third reading.

Senate

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

May 12, 2023

Senate

Set for hearing May 18.

May 08, 2023

Senate

May 8 hearing: Placed on APPR suspense file.

May 01, 2023

Senate

Set for hearing May 8.

Apr 25, 2023

Senate

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.

  • Committee-Passage
  • Committee-Passage-Favorable
  • Referral-Committee
Com. on APPR.

Apr 18, 2023

Senate

Set for hearing April 25.

Apr 12, 2023

Senate

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.

  • Committee-Passage
  • Committee-Passage-Favorable
  • Referral-Committee
Com. on G.O.

Mar 21, 2023

Senate

Set for hearing April 12.

Mar 16, 2023

Senate

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

Mar 14, 2023

Senate

Set for hearing March 29.

Feb 22, 2023

Senate

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

  • Referral-Committee
Coms. on GOV. & F. and G.O.

Feb 10, 2023

Senate

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

Feb 09, 2023

Senate

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

Bill Text

Bill Text Versions Format
SB388 HTML
02/09/23 - Introduced PDF
09/01/23 - Enrolled PDF
09/22/23 - Chaptered PDF

Related Documents

Document Format
04/07/23- Senate Governance and Finance PDF
04/21/23- Senate Governmental Organization PDF
05/05/23- Senate Appropriations PDF
05/20/23- Sen. Floor Analyses PDF
06/23/23- Assembly Revenue and Taxation PDF
08/21/23- Assembly Appropriations PDF

Sources

Data on Open States is updated periodically throughout the day from the official website of the California State Legislature.

If you notice any inconsistencies with these official sources, feel free to file an issue.