SUBJECT: INCOME, GENERAL EXCISE, APPEALS, Modify “Pay to Play” Rule
BILL NUMBER: SB 3300
INTRODUCED BY: KOUCHI by request
EXECUTIVE SUMMARY: Requires a tax to be paid before the courts may entertain a second appeal on the merits of the dispute. Requires a taxpayer who partially prevailed during the taxpayer’s first appeal to pay the amount determined to be due in that first appeal, rather than the entire assessment, in order to make a subsequent appeal.
SUBJECT: TAX APPEALS, Procedure for Payments Under Protest when Suit Brought Prematurely
BILL NUMBER: SB 3301
INTRODUCED BY: KOUCHI (Introduced by request of another party)
EXECUTIVE SUMMARY: Clarifies and adds procedural safeguards to section 40-35, HRS, which relates to payments to the State under protest.
SUBJECT: APPEALS, REAL PROPERTY, TRANSIENT ACCOMMODATIONS, Do Not Require Service on DOTAX for Real Property Tax Appeals
BILL NUMBER: SB 1467 HD 1
INTRODUCED BY: House Committee on Judiciary & Hawaiian Affairs
EXECUTIVE SUMMARY: Clarifies that a notice of appeal relating to an appeal of a county tax is not required to be served on the Director of Taxation. Continue reading SB 1467 HD 1
SUBJECT: APPEALS, REAL PROPERTY, TRANSIENT ACCOMMODATIONS, Do Not Require Service on DOTAX for Real Property Tax Appeals
BILL NUMBER: SB 1467
INTRODUCED BY: Senate Committee on Ways and Means
EXECUTIVE SUMMARY: Clarifies that a notice of appeal relating to an appeal of a county tax is not required to be served on the Director of Taxation. Continue reading SB 1467
SUBJECT: TAX APPEALS, Procedure for Payments Under Protest when Suit Brought Prematurely
BILL NUMBER: HB 1174 HD 1
INTRODUCED BY: House Committee on Finance
EXECUTIVE SUMMARY: Allows for the interest earned on payments under protest in the litigated claims fund to be paid in nontaxation cases if the claimant prevails. Establishes a procedure for the disposition of moneys and refiling of actions when a payment under protest suit is filed prematurely. Continue reading HB 1174 HD 1
SUBJECT: TAX APPEALS; Filing; Allow Appeal from Final Judgment
BILL NUMBER: HB 1175
INTRODUCED BY: House Committee on Judiciary & Hawaiian Affairs
EXECUTIVE SUMMARY: Removes language specifying that an appeal from the Tax Appeal Court be filed with the Tax Appeal Court. Allows an appeal from the Tax Appeal Court to be filed within thirty days of entry of a final judgment. Continue reading HB 1175
SUBJECT: TAX APPEALS, Procedure for Payments Under Protest when Suit Brought Prematurely
BILL NUMBER: HB 1174 HD 1
INTRODUCED BY: House Committee on Judiciary & Hawaiian Affairs
EXECUTIVE SUMMARY: Allows for the interest earned on payments under protest in the litigated claims fund to be paid in nontaxation cases if the claimant prevails. Establishes a procedure for the disposition of moneys and refiling of actions when a payment under protest suit is filed prematurely. Continue reading HB 1174 HD 1
SUBJECT: TAX APPEALS; Filing; Allow Appeal from Final Judgment
BILL NUMBER: HB 1175
INTRODUCED BY: YAMASHITA
EXECUTIVE SUMMARY: Removes language specifying that an appeal from the Tax Appeal Court be filed with the Tax Appeal Court. Allows an appeal from the Tax Appeal Court to be filed within thirty days of entry of a final judgment. Continue reading HB 1175
SUBJECT: TAX APPEALS, Procedure for Payments Under Protest when Suit Brought Prematurely
BILL NUMBER: HB 1174
INTRODUCED BY: YAMASHITA
EXECUTIVE SUMMARY: Allows for the interest earned on payments under protest in the litigated claims fund to be paid in nontaxation cases if the claimant prevails. Establishes a procedure for the disposition of moneys and refiling of actions when a payment under protest suit is filed prematurely. Continue reading HB 1174
SUBJECT: APPEALS, REAL PROPERTY, TRANSIENT ACCOMMODATIONS, Do Not Require Service on DOTAX for Real Property Tax Appeals
BILL NUMBER: SB 1467, HB 1148
INTRODUCED BY: SB by KOUCHI by request; HB by NAKAMURA by request (Governor’s Package)
EXECUTIVE SUMMARY: Clarifies that a notice of appeal relating to an appeal of a county tax is not required to be served on the Director of Taxation. Continue reading SB 1467, HB 1148