SUBJECT: INCOME, GENERAL EXCISE, RENTAL MOTOR VEHICLE, MISCELLANEOUS, Establish Zero-Emissions Rideshare Rebate Program. New rideshare fee. Rebates are exempt from tax.
BILL NUMBER: SB 2995
INTRODUCED BY: LEE, C.
EXECUTIVE SUMMARY: Establishes a Zero-Emissions Rideshare Rebate Program to be administered by the Department of Transportation. Establishes a rideshare fee. Establishes the Zero-Emissions Rideshare Subaccount within the Highway Development Special Fund.
SUBJECT: NET INCOME, GENERAL EXCISE, TRANSIENT ACCOMMODATIONS, USE, CONVEYANCE, RENTAL MOTOR VEHICLE; Suspends Statute of Limitations on Collections While Appeals Pending
BILL NUMBER: SB 1469 CD 1
INTRODUCED BY: Conference Committee
EXECUTIVE SUMMARY: Suspends the statute of limitations on collections during the period an assessment is pending on appeal before the taxation board of review or tax appeal court. Continue reading SB 1469 CD 1
SUBJECT: ADMINISTRATION, NET INCOME, GENERAL EXCISE, USE, TRANSIENT ACCOMMODATIONS, CONVEYANCE, RENTAL MOTOR VEHICLE, FUEL, Discharge Tax Liens When Unenforceable
BILL NUMBER: HB 1173 CD 1
INTRODUCED BY: Conference Committee
EXECUTIVE SUMMARY: Requires the Department of Taxation to: (1) State the assessment date on certificates of tax lien; and (2) Issue certificates of discharge when the tax liability on which a lien is based has become unenforceable by lapse of time. Continue reading HB 1173 CD 1
SUBJECT: ADMINISTRATION, NET INCOME, GENERAL EXCISE, USE, TRANSIENT ACCOMMODATIONS, CONVEYANCE, RENTAL MOTOR VEHICLE, INSURANCE PREMIUM, MISCELLANEOUS, Discharge Tax Liens When Unenforceable
BILL NUMBER: HB 1173 HD 1
INTRODUCED BY: House Committee on Finance
EXECUTIVE SUMMARY: Requires the Department of Taxation to: (1) State the assessment date on certificates of tax lien; and (2) Issue certificates of discharge when the tax liability on which a lien is based has become unenforceable by lapse of time. Continue reading HB 1173 HD 1
SUBJECT: NET INCOME, GENERAL EXCISE, TRANSIENT ACCOMMODATIONS, USE, CONVEYANCE, RENTAL MOTOR VEHICLE SURCHARGE; Collection of Taxes; Statute of Limitations
BILL NUMBER: SB 1469 SD 2
INTRODUCED BY: Senate Committee on Ways and Means
EXECUTIVE SUMMARY: Suspends the statute of limitations on collections during the period an assessment is pending on appeal before the taxation board of review or tax appeal court. Continue reading SB 1469 SD 2
SUBJECT: NET INCOME, GENERAL EXCISE, TRANSIENT ACCOMMODATIONS, USE, CONVEYANCE, RENTAL MOTOR VEHICLE SURCHARGE; Collection of Taxes; Statute of Limitations
BILL NUMBER: SB 1469 SD 1
INTRODUCED BY: Senate Committee on Judiciary
EXECUTIVE SUMMARY: Suspends the statute of limitations on collections during the period an assessment is pending on appeal before the taxation board of review or tax appeal court. Continue reading SB 1469 SD 1
SUBJECT: ADMINISTRATION, NET INCOME, GENERAL EXCISE, USE, TRANSIENT ACCOMMODATIONS, CONVEYANCE, RENTAL MOTOR VEHICLE, INSURANCE PREMIUM, MISCELLANEOUS, Discharge Tax Liens When Unenforceable
BILL NUMBER: HB 1173
INTRODUCED BY: YAMASHITA
EXECUTIVE SUMMARY: Requires the Department of Taxation to: (1) State the assessment date on certificates of tax lien; and (2) Issue certificates of discharge when the tax liability on which a lien is based has become unenforceable by lapse of time. Continue reading HB 1173
SUBJECT: NET INCOME, GENERAL EXCISE, TRANSIENT ACCOMMODATIONS, USE, CONVEYANCE, RENTAL MOTOR VEHICLE SURCHARGE; Collection of Taxes; Statute of Limitations
BILL NUMBER: SB 1469, HB 1150
INTRODUCED BY: SB by KOUCHI by request, HB by NAKAMURA by request (Governor’s Package)
EXECUTIVE SUMMARY: Suspends the statute of limitations on collections during the period an assessment is pending on appeal before the taxation board of review or tax appeal court. Continue reading SB 1469, HB 1150
SUBJECT: RENTAL MOTOR VEHICLE AND TOUR VEHICLE SURCHARGE, TRANSIENT ACCOMMODATIONS, MICELLANEOUS; Lahaina Bypass North
BILL NUMBER: SB 1659
INTRODUCED BY: MCKELVEY
EXECUTIVE SUMMARY: Adds a special assessment to the Rental Motor Vehicle Surcharge Tax, sunsetting in 10 years, to fund revenue bonds for the Lahaina Bypass North. Includes payment of principal and interest of revenue bonds for the construction, operation, and maintenance costs of the Lahaina Bypass North as a permissible use of the State Highway Fund. Authorizes the issuance of general obligation and revenue bonds to fund the Lahaina Bypass North. Authorizes public-private partnership agreements for the construction, operation, maintenance, and repair of the Lahaina Bypass North. Directs transient accommodations taxes collected from West Maui transient accommodations to fund the Lahaina Bypass North. Continue reading SB 1659
SUBJECT: RENTAL MOTOR VEHICLE; Proration of surcharge where a vehicle is rented for a portion of the day.
BILL NUMBER: SB 454
INTRODUCED BY: RHOADS
EXECUTIVE SUMMARY: Requires the rental motor vehicle surcharge tax to be pro-rated if the vehicle is rented or leased for a portion of the day. Continue reading SB 454