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GA HB1065

Bill

Official Source

Status

Engrossed

3/5/2012

Primary Sponsor

Roger Williams

Click for details

Origin

House of Representatives

2011-2012 Regular Session

AI Summary

  • Extends the deadline for wholesale dealers to remit state excise taxes on distilled spirits from the 10th to the 15th day of the month following the calendar month in which the spirits were sold or disposed of
  • Requires local (county/municipality) excise taxes on package distilled spirits to be paid by the 10th of the month following the month of sale or disposal by a wholesale dealer
  • Allows alcoholic beverage records to be maintained as original documents, complete photocopies, or electronic images, and permits non-inventory records to be stored off-site if produced within two business days of inspection request
  • Expands inspection access to records by authorizing agents of local licensing authorities (counties and municipalities) in addition to the state commissioner and the commissioner's agents
  • Removes outdated transitional provisions from 1993 related to phasing in the reporting-based excise tax payment system and eliminating distilled spirits tax stamps

Legislative Description

Alcoholic beverages; tax payment and reporting by licensees; change certain provisions

Last Action

Senate Read Second Time

3/26/2012

Committee Referrals

Regulated Industries and Utilities3/7/2012
Regulated Industries2/17/2012

Full Bill Text

No bill text available