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SPONSOR: |
Griego |
DATE TYPED: |
|
HB |
|
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SHORT TITLE: |
Failure to Pay Liquor Excise Tax Notices |
SB |
875/aSRC |
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|
ANALYST: |
Maloy |
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REVENUE
Estimated Revenue |
Subsequent Years Impact |
Recurring or
Non-Rec |
Fund Affected |
|
FY03 |
FY04 |
|
|
|
|
See
Narrative |
See
Narrative |
Recurring |
General
Fund |
Responses
Received From
The
Alcohol and Gaming Division, Regulation and Licensing Department
SUMMARY
Synopsis
of SRC Amendment
The Senate Rules Committee Amendment to Senate
Bill 875 clarifies that “director” responsible for making the determination
that the liquor excise tax is being collected from common carriers is the
“director of the special investigations division at the department of public
safety” and not the alcohol and gaming director at the regulation and
licensing department.
Synopsis
of Original Bill
Senate Bill 875 enacts
a new subsection to Section 60-7A-3 of the Liquor Control Act. This new subsection requires an investigation
by the director to determine whether the liquor excise tax is being
collected from common carriers transporting alcoholic beverages into
Significant Issues
FISCAL IMPLICATION
Enactment of SB 875 may result in additional revenues being collected by the Taxation and Revenue department that will go to the general fund. This will be a recurring benefit to the general fund.
There is no
speculation on how many potential common carriers are transporting alcoholic beverages
without payment of the liquor excise tax.
Further, the effectiveness of the proposed investigation / enforcement
program is not yet known. Thus, the
comprehensive value of the revenue to the general fund is unknown.
There will be
administrative costs to the Special Investigations Division of the Department
of Public Safety for the enforcement activities.
OTHER SUBSTANTIVE
ISSUES
SJM/njw