STAND. COM. REP. NO. 542

Honolulu, Hawaii

, 2005

RE: H.B. No. 858

H.D. 1

 

 

 

Honorable Calvin K.Y. Say

Speaker, House of Representatives

Twenty-Third State Legislature

Regular Session of 2005

State of Hawaii

Sir:

Your Committee on Judiciary, to which was referred H.B. No. 858 entitled:

"A BILL FOR AN ACT RELATING TO TAX REFUNDS,"

begs leave to report as follows:

The purpose of this bill is to assist Hawaii taxpayers by giving them the right to:

(1) Within 30 days after notice of the denial of a tax refund claim by the Department of Taxation (DOTAX), file an appeal with a board of review or the tax appeal court; or

(2) If DOTAX does not give notice of a denial of the tax refund claim within 180 days, file an appeal with a board of review or the tax appeal court.

The Hawaii Society of Certified Public Accountants, Hawaii State Bar Association-Tax Section, National Federation of Independent Business-Hawaii, Chun, Kerr, Dodd, Beaman & Wong, and a concerned individual testified in support of this bill. DOTAX opposed this measure.

Your Committee has amended this bill by making technical, nonsubstantive amendments for clarity, consistency, and style.

As affirmed by the record of votes of the members of your Committee on Judiciary that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 858, as amended herein, and recommends that it pass Second Reading in the form attached hereto as H.B. No. 858, H.D. 1, and be referred to the Committee on Finance.

Respectfully submitted on behalf of the members of the Committee on Judiciary,

 

____________________________

SYLVIA LUKE, Chair