Our amicus brief argues that the Auditor’s workpapers should have a qualified privilege against forced discovery similar to the privilege that now applies to tax return information.
One of the provisions in Act 155 of 2010, the “GET Protection Act,” says that if GET is owed by a business entity and the entity doesn’t pay it, the department can go after “responsible officials“ of the company, basically … Read More
The Tax Foundation of Hawaii has joined in a “friend of the court” brief of the National Taxpayers Union Foundation in New Hampshire v. Massachusetts, No. 22O154 in the Supreme Court of the United States. This case was brought because … Read More
The Hawaii Supreme Court scheduled oral argument for League of Women Voters v. State, a case that challenges the familiar and frustrating legislative tactic known as “gut and replace.” The documents in this case can be seen here. Argument is … Read More
This case was brought by the nonprofit organizations League of Women Voters – Hawaii and Common Cause / Hawaii. These two organizations sponsor the Rusty Scalpel Award for legislation that leaves the Legislature in a form drastically different from that … Read More
During any legislative session, our Department of Taxation furnishes a very important service to our legislators. It provides revenue estimates on various bills going through the legislative process. Sometimes it includes in its public testimony the end result—the bill will … Read More
In a Minute Order filed in First Circuit Court today, Judge Jeff Crabtree held that three LLCs wholly owned by the Office of Hawaiian Affairs were government entities for purposes of the State open records laws. Although the Minute Order … Read More
In this case, two sizeable timeshare projects sued the County of Maui in circuit court on Maui, seeking invalidation of the “Time Share” real property tax classification in the Maui ordinances. The County retaliated by back assessing the taxpayers for … Read More
This case was brought by Andrew Walden, the publisher of Hawaii Free Press, against Hi’ilei Aloha LLC, Ho’okele Pono LLC, and Hi’ipaka LLC, limited liability companies that are each wholly owned by the Office of Hawaiian Affairs. We’ve written about … Read More
This case is about wind turbines mounted on high ground in Maui. The County assessed real property tax on the value of the turbines, contending that they are improvements to land. The Tax Appeal Court and the Intermediate Court of … Read More