31st Legislature, 2021
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The Legislature has adjourned sine die.
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SB852       (?)

Report Title: Taxation; Penalties and Interest for Nonpayment and Underpayment
Description: Establishes reduced taxpayer penalties for nonpayments and underpayments that are due to reasonable cause. Allows a taxpayer to post a bond to avoid penalties and interest. Assesses interest on a deficiency in state income tax payment caused by a change in the taxable income reported on the taxpayer's federal tax return.
Package: None
Current Referral: JDC, WAM
Introducer(s): KANUHA, KEITH-AGARAN, Inouye, Shimabukuro, Wakai

Sort by Date Status Text
1/25/2021SPassed First Reading.
1/29/2021SReferred to JDC, WAM.

S = Senate | H = House | D = Data Systems | $ = Appropriation measure | ConAm = Constitutional Amendment

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