Permit transfers and tax hold extensions.

Allows the alcohol and tobacco commission (commission) to transfer a beer wholesaler's permit from the beer wholesaler permittee (permittee) to the permittee's immediate relative (immediate relative) who holds a majority share in another wholesaler permit, if: (1) the permittee is at least 75 years of age; and (2) the permittee and the immediate relative have each held their respective wholesaler permits for at least 10 years. Allows the commission to extend, one time and for not more than 90 days, the permit term of an applicant for permit renewal that is delinquent in paying a listed tax.