republic-os/legislation/us/states/ca/20212022/sb-440.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	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.	us/states/ca	California Legislature	20212022	SB 440	California SB 440 (20212022)	bill	State Board of Equalization: returns and payment: extension: state of emergency.	enacted	Dodd	9	41	7	2021-02-16	2022-09-13	openstates	ocd-bill/cea7b2d2-4d4f-4687-9771-ff9abd414463	http://leginfo.legislature.ca.gov/faces/billNavClient.xhtml?bill_id=202120220SB440	fc1e072ee987f812a60c3d6ecd9795b18a31c495319fab244190708f8405a56f	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	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
2. 01/03/22 - Amended Senate (committee substitute) — source
3. 05/18/22 - Amended Assembly (committee substitute) — source
4. 06/08/22 - Amended Assembly (committee substitute) — source
5. 06/16/22 - Amended Assembly (committee substitute) — source
6. 08/15/22 - Amended Assembly (committee substitute) — source
7. 09/13/22 - Chaptered (committee substitute) — source
8. SB440 (committee substitute) — source
9. 09/01/22 - Enrolled (enrolled) — source

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; origin ocd-bill/cea7b2d2-4d4f-4687-9771-ff9abd414463. Confidence: reported (aggregated from official California legislature records).