The taxpayer filed an appeal to the Tax Appeal Court and sent a copy of the appeal papers to the Administrative Appeals Office instead of to the Director of Taxation (who happened to be in the same room in the … Read More
In this case, Booking.com, B.V. seeks to challenge an Administrative Rule of the Department of Taxation under a specific statute in the Hawaii Administrative Procedures Act that allows interested persons to ask the court for a declaratory judgment on the … Read More
Beth Fukumoto: State Sued For Playing Fast And Loose With Special Funds
In this case, the Foundation challenges the constitutionality of the Dam and Appurtenance Improvement or Removal Grant Program Special Fund, established by Act 232, Session Laws of Hawaii 2024. The fund holds only legislatively appropriated monies and was formed for … Read More
Press Release (June 30, 2025) Contents of press kit: Complaint Act 134, Session Laws of Hawaii 2023 Act 232, Session Laws of Hawaii 2024 “Dam Special Fund” article by the Foundation, June 23, 2025
After receiving some of the Department of Taxation’s Administrative Directives (more on that here), we noticed that this one was directing Department staff to go after taxpayers who couldn’t or didn’t respond quickly enough to the Department’s document requests — … Read More
In this proceeding, the Foundation requested copies of the Department of Taxation’s Administrative Directives. (For more information about these documents, see this commentary.) The Department produced eleven documents, two of which were produced with redactions. We think there are more … Read More
The case itself is a dispute over the legality of establishing the real property tax classifications “Timeshare” versus “Hotel and Resort.” That is not the issue on which our amicus brief was filed. In a separate order, the Court called … Read More
Kurt Fevella is a Hawaii Senator, at this time the sole Republican in the Hawaii State Senate. He has sued in First Circuit Court to have the court rule on whether HART needs six or eight voting members to (1) … Read More
Nov. 4, 2021 — The Hawaii Supreme Court, in a 3-2 decision, dealt a serious blow to the Legislature’s “gut and replace” tactic. It held that a bill that started off as a bill to require annual reporting of recidivism … Read More