STAND. COM. REP. NO. 261
RE: S.B. No. 384
Honorable Ronald D. Kouchi
President of the Senate
Thirty-First State Legislature
Regular Session of 2021
State of Hawaii
Your Committee on Ways and Means, to which was referred S.B. No. 384 entitled:
"A BILL FOR AN ACT RELATING TO TAX APPEALS,"
begs leave to report as follows:
The purpose and intent of this measure is to clarify that filing fees for tax appeals are nonrefundable and that no deposits are required for tax appeals.
Your Committee received testimony in support of this measure from the Judiciary.
Your Committee received comments on this measure from the Department of Taxation and Tax Foundation of Hawaii.
Your Committee finds that Act 152, Session Laws of Hawaii 1997, authorized the Hawaii Supreme Court to establish by rule a nonrefundable filing fee for tax appeal cases. Your Committee further finds that this is a housekeeping measure that amends sections 232-22 and 232-23, Hawaii Revised Statutes, which govern the costs associated with tax appeals, to align with the intent of Act 152.
As affirmed by the record of votes of the members of your Committee on Ways and Means that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 384 and recommends that it pass Second Reading and be placed on the calendar for Third Reading.
Respectfully submitted on behalf of the members of the Committee on Ways and Means,
DONOVAN M. DELA CRUZ, Chair