Report Title:

Taxation; Third Party Information

 

Description:

Allows audited taxpayers and their representatives to participate in department of taxation interviews with witnesses with respect to the audit.

 


HOUSE OF REPRESENTATIVES

H.B. NO.

754

TWENTY-FOURTH LEGISLATURE, 2007

 

STATE OF HAWAII

 

 

 

 

 

 

A BILL FOR AN ACT


 

 

RELATING TO TAXATION.

 

 

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

 


     SECTION 1.  Chapter 231, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

     "§231-    Taxpayer audit; third party information.  Any taxpayer and the taxpayer's representative shall be given reasonable notice and the opportunity to participate in any interview, communication, or discussion between the department and a third party who provides information regarding the audit of the taxpayer.  The department may adopt rules pursuant to chapter 91 to effectuate this section."

     SECTION 2.  New statutory material is underscored.

     SECTION 3.  This Act shall take effect upon its approval.

 

INTRODUCED BY:

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