CA SB440

Authorizes the State Board of Equalization to extend filing and payment deadlines by up to 3 months for taxpayers in areas covered by a Governor-issued state of emergency proclamation under the Alcoholic Beverage Tax Law.

Eliminates the requirement for affected taxpayers to file a request for extension; the extension applies automatically to persons in identified state of emergency areas.

Allows the board to grant relief from penalties for late returns or payments for persons in state of emergency areas without requiring them to file a statement, covering the period the proclamation is effective.

Allows the board to grant relief from interest accrued for late reports or payments for persons in state of emergency areas without requiring them to file a statement, covering the period the proclamation is effective.

Limits all extensions and relief to the first 12 months following the state of emergency proclamation or the actual duration of the emergency, whichever is less.