First Regular Session
Sixty-first General Assembly
LLS NO. 970236.01 JLB
SENATE BILL 97040
STATE OF COLORADO
BY SENATORS Chlouber, Ament, Dennis, Lacy, and Weddig;
also REPRESENTATIVES Allen, Clarke, Dyer, June, Salaz,
Schwarz, and Taylor.
BUSINESS AFFAIRS & LABOR
A BILL FOR AN ACT
CONCERNING CERTAIN ALCOHOLIC BEVERAGE INVENTORY REPORTS.
Bill Summary
(Note: This summary applies to this bill as introduced
and does not necessarily reflect any amendments which may be subsequently
adopted.)
Requires manufacturers and wholesalers to list by manufacturer the quantities of fermented malt beverages and malt liquors included in their monthly return filed with the state licensing authority. Requires such parties to file with the liquor enforcement division in the department of revenue for inspection and copying a summary of their inventory reports concerning the quantities of fermented malt beverages and malt liquors that are:
· Manufactured instate;
· Sold or disposed of to persons or purchasers in Colorado.
Requires that such summary of beverages and liquors
be categorized by manufacturer. Specifies that such summary is
to include the name of the manufacturer of each beverage and
liquor reported and shall be made available to the division of
taxpayer services in the department of revenue.
Be it enacted by the General Assembly of the State of Colorado:
SECTION 1. 1246111 (3), Colorado Revised Statutes, 1991 Repl. Vol., is amended to read:
1246111. Excise tax bonds refunds. (3) Each manufacturer and wholesaler of fermented malt beverages within this state, on or before the twentieth day of each month, shall file:
(a) An exact, verified return with the state licensing authority and with the department of revenue showing for the preceding calendar month the quantities of fermented malt beverages, LISTED BY MANUFACTURER:
(a) (I) Constituting
his THE
beginning and ending inventory
INVENTORIES OF SUCH MANUFACTURER OR WHOLESALER for such month;
(b) (II) Manufactured
by him
THE MANUFACTURER in this state;
(c) (III) Shipped
to him
THE MANUFACTURER OR WHOLESALER from within this state and received
by him
THE MANUFACTURER OR WHOLESALER in this state;
(d) (IV) Shipped
to him
THE MANUFACTURER OR WHOLESALER from outside this state and received
by him
THE MANUFACTURER OR WHOLESALER in this state;
(e) (V) Sold
or disposed of by him
THE MANUFACTURER OR WHOLESALER to persons or purchasers in this
state; and
(f) (VI) Sold
or disposed of by him
THE MANUFACTURER OR WHOLESALER to persons or purchasers outside
this state, separately indicating those sales or transactions
of fermented malt beverages to which the excise tax is not applicable.
(b) A REPORT SUMMARIZING THE INFORMATION REPORTED PURSUANT TO SUBPARAGRAPHS (II) AND (V) OF PARAGRAPH (a) OF THIS SUBSECTION (3) AND THE NAME OF THE MANUFACTURER OF EACH FERMENTED MALT BEVERAGE SO REPORTED. EACH SUMMARY REPORT SHALL BE FILED WITH THE LIQUOR ENFORCEMENT DIVISION IN THE DEPARTMENT OF REVENUE IN A FORM AND MANNER APPROVED BY SUCH DIVISION. THE LIQUOR ENFORCEMENT DIVISION SHALL MAKE ALL SUMMARY REPORTS AVAILABLE TO THE PUBLIC FOR INSPECTION AND COPYING FOR A PERIOD OF AT LEAST ONE YEAR AFTER THE DATE OF FILING, AND SHALL MAKE SUCH REPORTS AVAILABLE TO THE DIVISION OF TAXPAYER SERVICES IN THE DEPARTMENT OF REVENUE.
SECTION 2. 1247127 (4), Colorado Revised Statutes, 1991 Repl. Vol., is amended to read:
1247127. Excise tax records. (4) Each manufacturer and wholesaler of malt, vinous, and spirituous liquors within this state shall file, on or before the twentieth day of each month:
(a) An exact, verified return with the state licensing authority showing for the preceding calendar month the quantities of malt LIQUORS LISTED BY MANUFACTURER, vinous, and spirituous liquors:
(a) (I) Constituting
his THE
beginning and ending inventory
INVENTORIES OF SUCH MANUFACTURER OR WHOLESALER for such month;
(b) (II) Manufactured
by him
THE MANUFACTURER in this state;
(c) (III) Shipped
to him
THE MANUFACTURER OR WHOLESALER from within this state and received
by him
THE MANUFACTURER OR WHOLESALER in this state;
(d) (IV) Shipped
to him
THE MANUFACTURER OR WHOLESALER from outside this state and received
by him
THE MANUFACTURER OR WHOLESALER in this state;
(e) (V) Sold
or disposed of by him
THE MANUFACTURER OR WHOLESALER to persons or purchasers in this
state; and
(f) (VI) Sold
or disposed of by him
THE MANUFACTURER OR WHOLESALER to persons or purchasers outside
this state, separately indicating those sales or transactions
of liquors to which the excise tax is not applicable.
(b) A REPORT SUMMARIZING THE INFORMATION REPORTED PURSUANT TO SUBPARAGRAPHS (II) AND (V) OF PARAGRAPH (a) OF THIS SUBSECTION (4) PERTAINING TO MALT LIQUORS, AND THE NAME OF THE MANUFACTURER OF EACH MALT LIQUOR SO REPORTED. EACH SUMMARY REPORT SHALL BE FILED WITH THE LIQUOR ENFORCEMENT DIVISION IN THE DEPARTMENT OF REVENUE IN A FORM AND MANNER APPROVED BY SUCH DIVISION. THE LIQUOR ENFORCEMENT DIVISION SHALL MAKE ALL SUMMARY REPORTS AVAILABLE TO THE PUBLIC FOR INSPECTION AND COPYING FOR A PERIOD OF AT LEAST ONE YEAR AFTER THE DATE OF FILING, AND SHALL MAKE SUCH REPORTS AVAILABLE TO THE DIVISION OF TAXPAYER SERVICES IN THE DEPARTMENT OF REVENUE.
SECTION 3. No appropriation. The general assembly has determined that this act can be implemented within existing appropriations, and therefore no separate appropriation of state moneys is necessary to carry out the purposes of this act.
SECTION 4. Safety clause. The general assembly hereby finds, determines, and declares that this act is necessary for the immediate preservation of the public peace, health, and safety.