Category Archives: Administration (HRS 231)

HB 1043, HD-1

SUBJECT:  ADMINISTRATION, Tax Appeals

BILL NUMBER:  HB 1043, HD-1

INTRODUCED BY:  House Committee On Finance

EXECUTIVE SUMMARY:  Replaces the tax boards of review with a single tax appeal review panel comprised of members who shall devote full time to their duties. Amends the grounds upon which an appeal to the administrative appeals and dispute resolution program may be made by disallowing appeals of proposed assessments.

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SB 397, SD-2

SUBJECT:  ADMINISTRATION, Requires Additional Tax Clearances for Contractors

BILL NUMBER:  SB 397, SD-2

INTRODUCED BY:  Senate Committee on Ways & Means

EXECUTIVE SUMMARY:  Requires contractors and subcontractors to submit tax clearances as a condition of obtaining building permits for private developments exceeding a certain value. Requires contractors and subcontractors to submit additional tax clearances before final inspection of private developments exceeding a certain value.  Contractors already need tax clearances to obtain and renew their licenses, and to bid or receive final payment on state or county government contracts.  It is questionable whether these additional clearances are justified given the massive delays in the permitting process that already exist.

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HB 287, HD-1

SUBJECT:  ADMINISTRATION, Restrict DOTAX Ability to Foreclose Tax Lien Property

BILL NUMBER:  HB 287, HD-1

INTRODUCED BY:  House Committee on Judiciary

EXECUTIVE SUMMARY:  Allows the Department of Taxation to utilize nonjudicial foreclosures on abandoned property on which there is a recorded tax lien.  Such property already may be foreclosed under existing law.  This measure may well constrain the Department’s ability to use nonjudicial foreclosure on other properties.

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SB 397, SD-1

SUBJECT:  ADMINISTRATION, Requires Additional Tax Clearances for Contractors

BILL NUMBER:  SB 397, SD-1

INTRODUCED BY:  Senate Committee on Public Safety, Intergovernmental, and Military Affairs

EXECUTIVE SUMMARY:  Requires contractors and subcontractors to submit tax clearances as a condition of obtaining building permits for private developments exceeding a certain value. Requires contractors and subcontractors to submit additional tax clearances before final inspection of private developments exceeding a certain value.  Contractors already need tax clearances to obtain and renew their licenses, and to bid or receive final payment on state or county government contracts.  It is questionable whether these additional clearances are justified given the massive delays in the permitting process that already exist.

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HB 287

SUBJECT:  ADMINISTRATION, Restrict DOTAX Ability to Foreclose Tax Lien Property

BILL NUMBER:  HB 287

INTRODUCED BY:  SAN BUENAVENTURA

EXECUTIVE SUMMARY:  Allows the Department of Taxation to utilize nonjudicial foreclosures on abandoned property on which there is a recorded tax lien.  Such property already may be foreclosed under existing law.  This measure may well constrain the Department’s ability to use nonjudicial foreclosure on other properties.

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SB 397

SUBJECT:  ADMINISTRATION, Requires Additional Tax Clearances for Contractors

BILL NUMBER:  SB 397

INTRODUCED BY:  DELA CRUZ, KEITH-AGARAN, K. Kahele

EXECUTIVE SUMMARY:  Requires contractors and subcontractors to submit tax clearances as a condition of obtaining building permits for private developments exceeding a certain value. Requires contractors and subcontractors to submit additional tax clearances before final inspection of private developments exceeding a certain value.  Contractors already need tax clearances to obtain and renew their licenses, and to bid or receive final payment on state or county government contracts.  It is questionable whether these additional clearances are justified given the massive delays in the permitting process that already exist.

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SB 1516

SUBJECT:  ADMINISTRATION, Reduction in Taxpayer Penalties

BILL NUMBER:  SB 1516

INTRODUCED BY:  KANUHA

EXECUTIVE SUMMARY:  Reduces taxpayer penalties for nonpayments and underpayments by setting lower penalty amounts and interest rates for earlier rather than later payments of the penalty amounts and interest rates and avoiding penalties and interest if the taxpayer posts a bond.

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SB 458

SUBJECT:  ADMINISTRATION, Revenue Tracking

BILL NUMBER:  SB 458

INTRODUCED BY:  RUDERMAN, K. RHOADS, S. Chang, Gabbard, Ihara, Wakai

EXECUTIVE SUMMARY:  Requires the department of taxation to track the revenues generated by each industry in the State and requires a report of its findings to be submitted to the legislature no later than twenty days prior to the convening of each regular session.

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