Alcoholic Beverage Tax: winegrower returns and schedules.

The Alcoholic Beverage Tax Law, administered by the State Board of Equalization, imposes an excise tax upon all beer and wine sold in this state, as provided, on manufacturers, winegrowers, importers, or sellers of beer or wine that sell beer or wine on which no tax has been paid. That law requires taxpayers to file a return by the 15th day of each calendar month for the preceding calendar month in a form and manner prescribed by the board, which may include electronic media. Existing law requires winegrowers to include specified schedules in the return, and prohibits the board, or any employee of the board, from making known in any manner certain information that is contained in a winegrower's return or schedules. This bill would require taxpayers to file a tax return using electronic media. The bill, for winegrower returns filed on or after January 1, 2023, would require the board, upon request, to make public the names and addresses of taxpayers filing a winegrower return, as well as any information in a winegrower return and schedules. The bill would make an exception to the requirement for disclosure of names and addresses in the case of taxpayers that are natural persons. The bill would allow a taxpayer to elect to prohibit the disclosure of any information contained in that taxpayer's winegrower return and schedules. The bill would require the board to amend the winegrower return form to include a designated line or checkbox where the taxpayer may elect to prohibit disclosure, and a brief description of how the wine industry has historically used information contained in winegrower returns.