---
type: "Bill"
title: "State Board of Equalization: returns and payment: extension: state of emergency."
description: "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."
jurisdiction: "us/states/ca"
legislature: "California Legislature"
session: "20212022"
identifier: "SB 440"
citation: "California SB 440 (20212022)"
classification: ["bill"]
subjects: ["State Board of Equalization: returns and payment: extension: state of emergency."]
status: "enacted"
primary_sponsors: ["Dodd"]
version_count: 9
action_count: 41
vote_count: 7
first_action: "2021-02-16"
last_action: "2022-09-13"
source: "openstates"
source_identifier: "ocd-bill/cea7b2d2-4d4f-4687-9771-ff9abd414463"
source_url: "http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202120220SB440"
source_hash: "fc1e072ee987f812a60c3d6ecd9795b18a31c495319fab244190708f8405a56f"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ca"]
---

# California SB 440 (20212022) — State Board of Equalization: returns and payment: extension: state of emergency.

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.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **02/16/21 - Introduced** (filed) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB440&version=20210SB44099INT)
2. **01/03/22 - Amended Senate** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB440&version=20210SB44098AMD)
3. **05/18/22 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB440&version=20210SB44097AMD)
4. **06/08/22 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB440&version=20210SB44096AMD)
5. **06/16/22 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB440&version=20210SB44095AMD)
6. **08/15/22 - Amended Assembly** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB440&version=20210SB44094AMD)
7. **09/13/22 - Chaptered** (committee substitute) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB440&version=20210SB44092CHP)
8. **SB440** (committee substitute) — [source](http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202120220SB440)
9. **09/01/22 - Enrolled** (enrolled) — [source](https://leginfo.legislature.ca.gov/faces/billPdf.xhtml?bill_id=202120220SB440&version=20210SB44093ENR)

## Votes

- Consent Calendar SB440 Dodd et al. — **36–0** (pass) · upper
- Do pass as amended. — **12–0** (pass) · lower
- Unfinished Business SB440 Dodd Concurrence — **40–0** (pass) · upper
- Do pass and be re-referred to the Committee on [Appropriations] with recommendation: To Consent Calendar — **11–0** (pass) · lower
- That the Assembly amendments be concurred in — **5–0** (pass) · upper
- SB 440 Dodd Senate Third Reading By Aguiar-Curry — **77–0** (pass) · lower
- Do pass, but first be re-referred to the Committee on [Appropriations] with the recommendation: To Consent Calendar — **14–0** (pass) · upper

## Sponsors

- Dodd — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-02-16** Introduced. Read first time. To Com. on RLS. for assignment. To print. `introduction, reading-1`
- **2021-02-17** From printer. May be acted upon on or after March 19.
- **2021-02-22** Art. IV. Sec. 8(a) of the Constitution dispensed with.
- **2021-02-22** (Ayes 32. Noes 4.)
- **2021-02-22** Joint Rule 55 suspended. (Ayes 32. Noes 4. Page 272.)
- **2021-02-25** Referred to Coms. on INS., E., U. & C., and G.O. `referral-committee`
- **2021-02-25** Referral to Com. on G.O. rescinded because of the limitations placed on committee hearings due to ongoing health and safety risks of the COVID-19 virus.
- **2021-03-12** Set for hearing March 25.
- **2021-03-22** March 25 set for first hearing canceled at the request of author.
- **2022-01-03** From committee with author's amendments. Read second time and amended. Re-referred to Com. on INS. `amendment-passage, committee-passage, reading-1, reading-2, referral-committee`
- **2022-01-03** Withdrawn from committee.
- **2022-01-03** Re-referred to Com. on RLS. `referral-committee`
- **2022-01-03** Re-referred to Com. on G.O. `referral-committee`
- **2022-01-04** Set for hearing January 11.
- **2022-01-11** From committee: Do pass and re-refer to Com. on APPR with recommendation: To consent calendar. (Ayes 14. Noes 0. Page 2746.) (January 11). Re-referred to Com. on APPR. `committee-passage, committee-passage-favorable, referral-committee`
- **2022-01-12** Set for hearing January 18.
- **2022-01-18** From committee: Be ordered to second reading pursuant to Senate Rule 28.8 and ordered to consent calendar. `committee-passage, reading-2`
- **2022-01-19** Read second time. Ordered to consent calendar. `reading-1, reading-2`
- **2022-01-24** Read third time. Passed. (Ayes 36. Noes 0. Page 2807.) Ordered to the Assembly. `passage, reading-1, reading-3`
- **2022-01-24** In Assembly. Read first time. Held at Desk. `reading-1`
- **2022-05-05** Referred to Com. on G.O. `referral-committee`
- **2022-05-18** From committee with author's amendments. Read second time and amended. Re-referred to Com. on G.O. `amendment-passage, committee-passage, reading-1, reading-2, referral-committee`
- **2022-05-23** Re-referred to Com. on REV. & TAX. pursuant to Assembly Rule 96. `referral-committee`
- **2022-06-06** June 6 hearing postponed by committee.
- **2022-06-08** From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX. `amendment-passage, committee-passage, reading-1, reading-2, referral-committee`
- **2022-06-16** From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX. `amendment-passage, committee-passage, reading-1, reading-2, referral-committee`
- **2022-06-28** From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 11. Noes 0.) (June 27). Re-referred to Com. on APPR. `committee-passage, committee-passage-favorable, referral-committee`
- **2022-08-03** August 3 set for first hearing. Placed on suspense file.
- **2022-08-11** From committee: Do pass as amended. (Ayes 12. Noes 0.) (August 11). `amendment-passage, committee-passage, committee-passage-favorable`
- **2022-08-15** Read second time and amended. Ordered to second reading. `amendment-passage, reading-1, reading-2`
- **2022-08-16** Read second time. Ordered to third reading. `reading-1, reading-2`
- **2022-08-23** Read third time. Passed. Ordered to the Senate. `passage, reading-1, reading-3`
- **2022-08-24** In Senate. Concurrence in Assembly amendments pending.
- **2022-08-25** Re-referred to Com. on RLS pursuant to Senate Rule 29.10(d). `referral-committee`
- **2022-08-25** From committee: Be re-referred to Com. on GOV. & F. pursuant to Senate Rule 29.10(d). (Ayes 5. Noes 0. Page 5112.) Re-referred to Com. on GOV. & F. `committee-passage, referral-committee`
- **2022-08-29** Set for hearing August 29.
- **2022-08-29** From committee: That the Assembly amendments be concurred in. (Ayes 5. Noes 0. Page 5248.) `committee-passage`
- **2022-08-30** Assembly amendments concurred in. (Ayes 40. Noes 0. Page 5312.) Ordered to engrossing and enrolling. `amendment-passage, committee-passage-favorable`
- **2022-09-06** Enrolled and presented to the Governor at 3:30 p.m.
- **2022-09-13** Approved by the Governor. `executive-signature`
- **2022-09-13** Chaptered by Secretary of State. Chapter 299, Statutes of 2022. `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/cea7b2d2-4d4f-4687-9771-ff9abd414463`. Confidence: reported (aggregated from official California legislature records).