Category Archives: Administration (HRS 231)

SB 494 SD 2

Administration (HRS 231)

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

BILL NUMBER:  SB 494 SD 2

INTRODUCED BY: Senate Committee on Ways and Means

EXECUTIVE SUMMARY:   Requires counties to establish expedited procedures to approve demolition permits for vacant and abandoned residential properties. Allows the Department of Taxation to satisfy certain tax liens through the nonjudicial foreclosure of vacant and abandoned residential properties at any time after establishing vacancy and abandonment. Appropriates moneys. Continue reading SB 494 SD 2 →

SB 494 SD 1

Administration (HRS 231)

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

BILL NUMBER:  SB 494 SD 1

INTRODUCED BY: Senate Committee on Judiciary

EXECUTIVE SUMMARY:   Requires counties to establish expedited procedures to approve demolition permits for vacant and abandoned residential properties. Allows the Department of Taxation to satisfy certain tax liens through the nonjudicial foreclosure of vacant and abandoned residential properties at any time after establishing vacancy and abandonment. Continue reading SB 494 SD 1 →

SB 494

Administration (HRS 231)

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

BILL NUMBER:  SB 494

INTRODUCED BY: ELEFANTE, AQUINO, Wakai

EXECUTIVE SUMMARY:   Requires counties to establish expedited procedures to approve demolition permits for vacant and abandoned residential properties. Allows the Department of Taxation to satisfy certain tax liens through the nonjudicial foreclosure of vacant and abandoned residential properties at any time after establishing vacancy and abandonment. Continue reading SB 494 →

SB 2379 HD 1

Administration (HRS 231)

SUBJECT:  ADMINISTRATION, Powers of Special Enforcement Section

BILL NUMBER:  SB 2379 HD 1

INTRODUCED BY: House Committee on Economic Development

EXECUTIVE SUMMARY:   Authorizes the Special Enforcement Section of the Department of Taxation to examine any sector of Hawaii’s economy, initiate civil investigations, and refer and recommend cases or examinations of segments of the economy to the auditors within the Department for auditing.

We see no need for this bill because the Department can already do these things and the Special Enforcement Section is part of the Department.  The bill, rather, appears to be an artifice to pad the Department’s budget through the Tax Administration Special Fund.  Although other departments do that as well, this move lessens the transparency of the budgeting process and should be approached with great caution. Continue reading SB 2379 HD 1 →

HB 1982 SD 1

Administration (HRS 231), General Excise (HRS 237), Net Income (HRS 235)

SUBJECT:  INCOME, GENERAL EXCISE, ADMINISTRATION, Withholding of Tax by Persons Claiming Film Credit

BILL NUMBER:  HB 1982 SD 1

INTRODUCED BY: Senate Committee on Energy, Economic Development, and Tourism

EXECUTIVE SUMMARY:   Requires every person making payment to a loan-out company and claiming the film tax credit to withhold payments to loan-out companies. Removes the requirement for productions to submit a verification review by a qualified certified public accountant using procedures prescribed by the Department of Business, Economic Development, And Tourism (DBEDT) when applying for the film tax credit. Requires the report by DBEDT to include the dollar amount claimed, name of the company, and name of the qualified production of the taxpayer. Extends the period during which excess income tax credits may be claimed to 12/31/2032. Requires qualified taxpayers to withhold a certain amount and remit that amount. Amends the use of the tax administration special fund. Authorizes the Department of Taxation to establish four full-time equivalent tax auditor positions. Continue reading HB 1982 SD 1 →

HB 2179 HD 1

Administration (HRS 231)

SUBJECT:  ADMINISTRATION, Collection of Delinquent Taxes by Converting to Civil Judgment

BILL NUMBER:  HB 2179 HD 1

INTRODUCED BY: House Committee on Finance

EXECUTIVE SUMMARY:   Authorizes the Director of Taxation to apply to the circuit court to convert certain tax liens into enforceable civil judgments.  Our view is that such a process is not necessary given the tools the Department already has.  The apparent goal of the bill is to extend the applicable 15-year statute of limitations on collection by substituting a judgment for a tax assessment.  We do not believe that goal is legitimate. Continue reading HB 2179 HD 1 →

SB 2379 SD 2

Administration (HRS 231)

SUBJECT:  ADMINISTRATION, Powers of Special Enforcement Section

BILL NUMBER:  SB 2379 SD 2

INTRODUCED BY: Senate Committees on Ways & Means and Judiciary

EXECUTIVE SUMMARY:   Authorizes the Special Enforcement Section of the Department of Taxation to examine any sector of Hawaii’s economy, initiate civil investigations, and refer and recommend cases or examinations of segments of the economy to the auditors within the Department for auditing.  We see no need for this bill because the Department can already do these things and the Special Enforcement Section is part of the Department. Continue reading SB 2379 SD 2 →

HB 1494 HD 1

Administration (HRS 231)

SUBJECT:  ADMINISTRATION, Special Enforcements Section; Powers

BILL NUMBER:  HB 1494 HD 1

INTRODUCED BY: House Committee on Finance

EXECUTIVE SUMMARY:   Amends the purpose and duties of the Special Enforcement Section of the Department of Taxation.  Because the Special Enforcement Section is part of the Department of Taxation and the amended duties appear to be within the Department’s kuleana, we wonder if this bill is necessary. Continue reading HB 1494 HD 1 →