REPORT TITLE:
Tax Information Mgmt. Systems


DESCRIPTION:
Creates the Integrated Tax Information Management Systems Special
Fund to pay for the Integrated Tax Information Management System.
Sunsets this special fund on July 1, 2004.  (SD1)


 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                        1198
HOUSE OF REPRESENTATIVES                H.B. NO.           H.D. 1
TWENTIETH LEGISLATURE, 1999                                S.D. 1
STATE OF HAWAII                                            
                                                             
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                   A  BILL  FOR  AN  ACT

RELATING TO THE INTEGRATED TAX INFORMATION MANAGEMENT SYSTEMS
   ACQUISITION BY THE DEPARTMENT OF TAXATION.



BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

 1      SECTION 1.  Chapter 231, Hawaii Revised Statutes, is amended
 
 2 by adding a new section to be appropriately designated and to
 
 3 read as follows:
 
 4      "231-    Integrated tax information management systems
 
 5 special fund.  (a)  There is established in the state treasury
 
 6 the integrated tax information management systems special fund
 
 7 into which shall be deposited general excise tax revenues as
 
 8 provided by section 237-31.  The director of taxation may retain
 
 9 and deposit the amounts necessary to meet the obligations of the
 
10 integrated tax information management systems performance-based
 
11 contract.  The amounts transferred by the director of taxation to
 
12 the integrated tax information management systems special fund
 
13 for a fiscal year shall be limited to the amounts appropriated by
 
14 the legislature.
 
15      (b)  Moneys in the fund shall be expended by the department
 
16 to pay for the integrated tax information management systems
 
17 performance-based contracts authorized by Act 273, Session Laws
 
18 of Hawaii 1996.
 

 
Page 2                                                     1198
                                     H.B. NO.           H.D. 1
                                                        S.D. 1
                                                        

 
 1      (c)  The department shall submit an annual report to the
 
 2 legislature no later than twenty days prior to the convening of
 
 3 each regular session, providing an accounting of the receipts of,
 
 4 and expenditures from, the fund.  
 
 5      (d)  This section shall be repealed on July 1, 2004."
 
 6      SECTION 2.  Section 237-31, Hawaii Revised Statutes, is
 
 7 amended to read as follows:
 
 8      "237-31  Remittances.  All remittances of taxes imposed by
 
 9 this chapter shall be made by money, bank draft, check, cashier's
 
10 check, money order, or certificate of deposit to the office of
 
11 the department of taxation to which the return was transmitted.
 
12 The department shall issue its receipts therefor to the taxpayer
 
13 and shall pay the moneys into the state treasury as a state
 
14 realization, to be kept and accounted for as provided by law;
 
15 provided that [the]:
 
16      (1)  The sum from all general excise tax revenues realized
 
17           by the State that represents the difference between
 
18           $90,000,000 and the proceeds from the sale of any
 
19           general obligation bonds authorized for that fiscal
 
20           year for the purposes of the state educational
 
21           facilities improvement special fund shall be deposited
 
22           in the state treasury in each fiscal year to the credit
 
23           of the state educational facilities improvement special
 
24           fund; [provided further that a]
 

 
Page 3                                                     1198
                                     H.B. NO.           H.D. 1
                                                        S.D. 1
                                                        

 
 1      (2)  A sum, not to exceed $5,000,000, from all general
 
 2           excise tax revenues realized by the State shall be
 
 3           deposited in the state treasury in each fiscal year to
 
 4           the credit of the compound interest bond reserve
 
 5           fund[.]; and
 
 6      (3)  A sum, not to exceed the amount necessary to meet the
 
 7           obligations of the integrated tax information
 
 8           management systems performance-based contract may be
 
 9           retained and deposited in the state treasury to the
 
10           credit of the integrated tax information management
 
11           systems special fund.  The sum retained by the director
 
12           of taxation for deposit to the integrated tax
 
13           information managements systems special fund for each
 
14           fiscal year shall be limited to amounts appropriated by
 
15           the legislature.  This paragraph shall be repealed on
 
16           July 1, 2004."
 
17      SECTION 3.  There is appropriated out of the integrated tax
 
18 information management systems special fund the sum of $        ,
 
19 or so much thereof as may be necessary, for fiscal year 1999-
 
20 2000, and the sum of $        , or so much thereof as may be
 
21 necessary, for fiscal year 2000-2001, to carry out the purposes
 
22 of this Act.  The sums appropriated shall be expended by the
 
23 department of taxation.
 

 
Page 4                                                     1198
                                     H.B. NO.           H.D. 1
                                                        S.D. 1
                                                        

 
 1      SECTION 4.  Statutory material to be repealed is bracketed.
 
 2 New statutory material is underscored.
 
 3      SECTION 5.  This Act shall take effect on July 1, 1999.