Amicus curiae, Latin for “friend of the court,” means that there is a lawsuit that the court is considering with at least one issue of broad interest to taxpayers, and the Foundation, although not a party to the lawsuit, asks the court for permission to make its views known.
In October 2015, the Foundation filed suit against the State of Hawaii challenging its practice of skimming 10% of all county surcharge collections as an “administrative fee” against mounting evidence that the State’s costs were nowhere near that amount.
Tax tends to get technical. When our Department of Taxation publishes administrative rules for adoption, our comments usually appear here. This section also contains comments of a more technical nature, such as when the Foundation testifies before the Hawaii Tax Review Commission.