Existing law authorizes the State Board of Equalization to extend, for good cause, the time, not to exceed one month, for a taxpayer to submit any report or pay any tax required to be paid under provisions of the Alcoholic Beverage Tax Law. In the case of a disaster, as defined, existing law authorizes the board to extend the time for making any report or return or paying any tax required under the Alcoholic Beverage Tax Law by up to 3 months. That law also authorizes the board to relieve a person of a penalty imposed, or interest accrued, for failure to make a timely return or payment in specified circumstances, including reasonable cause and circumstances beyond the person’s control.

This bill would authorize the board to extend the time, not to exceed 3 months, for a taxpayer to make any report or return or pay any tax required under provisions of the Alcoholic Beverage Tax Law for any person in an area identified in a state of emergency proclamation issued by the Governor. The bill would additionally authorize the board to grant relief of penalties or interest accrued by a person in an area identified in a state of emergency proclamation made by the Governor for the period the state of emergency proclamation is effective, as specified. The bill, however, would authorize the board to make the extension or grant the relief only during the first 12 months following the issuance of the state of emergency proclamation or the duration of the state of emergency, whichever is less.