THE SENATE

S.B. NO.

2868

TWENTY-SIXTH LEGISLATURE, 2012

S.D. 1

STATE OF HAWAII

 

 

 

 

 

 

A BILL FOR AN ACT

 

 

RELATING TO TAX CLEARANCE FEES.

 

 

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

 


     SECTION 1.  Taxpayers are required to obtain tax clearances from the department of taxation for various purposes, including obtaining a government contract or receiving final payment on a government contract.  Currently, taxpayers may obtain a tax clearance without paying a fee.  The department of taxation processes approximately twenty thousand to thirty thousand tax clearance requests each year.  In addition, certified copies of a tax clearance may also be obtained from the department of taxation without paying a fee.  Approximately thirty thousand certified copies of tax clearances are provided each year.  This Act would impose a $20 fee for a tax clearance and a $5 fee for a certified copy of a tax clearance.

     SECTION 2.  Chapter 231, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

     "§231-    Tax clearance fees.  The department may charge a fee of $20 for each tax clearance request submitted by a taxpayer and $5 for each certified copy of a tax clearance issued to a taxpayer; provided that electronic tax clearance requests may be submitted by taxpayers online at no charge.  The department may charge additional fees related to the issuance of tax clearances."

     SECTION 3.  New statutory material is underscored.

     SECTION 4.  This Act shall take effect upon its approval and shall apply to requests for tax clearances and requests for certified copies of tax clearances received after June 30, 2012.



 

Report Title:

Tax Clearances

 

Description:

Authorizes fees to obtain a tax clearance or a certified copy of a tax clearance; provided that electronic filing of a tax clearance request is available without charge.  (SD1)

 

 

 

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