CONFERENCE COMMITTEE REP. NO. 118

 

Honolulu, Hawaii

                 , 2011

 

RE:    H.B. No. 801

       H.D. 2

       S.D. 2

       C.D. 1

 

 

 

Honorable Calvin K.Y. Say

Speaker, House of Representatives

Twenty-Sixth State Legislature

Regular Session of 2011

State of Hawaii

 

Honorable Shan S. Tsutsui

President of the Senate

Twenty-Sixth State Legislature

Regular Session of 2011

State of Hawaii

 

Sirs:

 

     Your Committee on Conference on the disagreeing vote of the House of Representatives to the amendments proposed by the Senate in H.B. No. 801, H.D. 2, S.D. 2, entitled:

 

"A BILL FOR AN ACT RELATING TO TAXATION,"

 

having met, and after full and free discussion, has agreed to recommend and does recommend to the respective Houses the final passage of this bill in an amended form.

 

     The purpose of this Act is to clarify the Department of Taxation's (DOTAX) subpoena authority for civil or criminal inquiries, investigations, and hearings.

 

     Your Committee on Conference finds that this measure will assist DOTAX in enforcing the tax laws of the State.  Facilitating the collection of delinquent taxes, which is particularly important in light of the State's current fiscal crisis, will help the State meet its financial obligations.


 

     Upon further consideration, your Committee on Conference has amended this measure by:

 

     (1)  In lieu of civil or criminal inquiries, clarifying the Director of DOTAX's authority to conduct civil audits and criminal investigations;  

 

     (2)  Changing its effective date to July 1, 2011; and

 

     (3)  Making technical, nonsubstantive amendments for style, clarity, and consistency.

 

     As affirmed by the record of votes of the managers of your Committee on Conference that is attached to this report, your Committee on Conference is in accord with the intent and purpose of H.B. No. 801, H.D. 2, S.D. 2, as amended herein, and recommends that it pass Final Reading in the form attached hereto as H.B. No. 801, H.D. 2, S.D. 2, C.D. 1.

 

Respectfully submitted on behalf of the managers:

 

ON THE PART OF THE SENATE

 

ON THE PART OF THE HOUSE

 

____________________________

CLAYTON HEE, Chair

 

____________________________

ANGUS L.K. MCKELVEY, Co-Chair

____________________________

MICHELLE KIDANI, Co-Chair

 

____________________________

ISAAC W. CHOY, Co-Chair